My guess is if you shoot the jar, there is a good chance the neck of the jar will still be around the racoons neck and now with sharp glass shards.
It would be better to just kill the animal. I suppose a tranquilizer might be the next best option and then take the nasty varmint to the woods away from homes.
Of course not, it should go without saying any regular B-B gun user would aim at and easily hit the neck of the jar so that the problem you describes would not ensue.
However, should a sudden gust of wind deflect the B-B and cause the situation you described, the ‘coon would be able to eat and drink, and would have the bonus of having a spiked collar for defense, like the bulldogs you see in Bugs Bunny cartoons, in case of attack by a coyote.