Melt butter in a large nonstick pan. Add onion, bell pepper and corn and cook for 3 minutes.
Add garlic and cook 1 more minute.Add tequila and heavy cream and cook until slightly thickened, about 3 to 4 minutes.
Stir in green onion, cilantro, and jalapenos. Remove from heat. Season to taste with salt and pepper. Set aside.
In a medium bowl stir together flour, salt, and baking powder. Whisk in club soda and hot sauce until smooth.
Place Panko crumbs in a shallow dish.
Coat catfish in the batter and then press into Panko crumbs.
Heat 1 inch oil in a Dutch oven. Fry catfish in batches for about 1 to 2 minutes per side. Drain on a paper towel-lined plate.
Place a damp paper towel over tortillas and microwave for 25 seconds to soften.
Fill tortillas with shredded lettuce, catfish, and creamed corn and serve with sour cream and salsa.