In a saucepan, melt the butter over medium-high heat. Add the flour and make a roux, stirring until lightly browned and smooth, 2 to 3 minutes. Add the heavy cream and beer and simmer until thickened. Season the gravy with salt and pepper.
Meanwhile, in a skillet, fry the diced bacon over medium high heat until crisp; drain on paper towels.
Just before serving, heat the vegetable oil in a deep fryer or deep heavy skillet. Fry french fries until extra-crispy (you want them to be crispier than usual to keep them from getting soggy once you cover them with gravy and cheese curds).
Put the fries in shallow dishes; top with the cheese curds, gravy and crisp bacon bits.