Since we aren't citing reports on this, I'll just claim that for every report of child getting poisoned, I'm feeling confident that there are 100 other children that are around nicotine (same home) or possibly using it, and doing just fine.
Again, I would ask how many current vapers, who were once smokers, ingested nicotine (via smoking) when they were minors? If they are alive to tell about it, it means this nicotine scare is literally fear mongering. What percentage would say it is? I'd estimate that 90% of all vapers, who were once smokers, started putting nicotine into their little bodies that when they were under 18 years old.
Sorry... second part of your post: 'Smoking' is not the same as 'ingesting'. We are talking about actually having the child drink the liquid, or eat the nicotine lozenges.. Smoking, while not good for the child, probably wont 'cause more than a 'nicotine headache' as it is a much lower quantity and your body says 'stop' well before you are pass the point where you will get sick. Ingesting nicotine, or liquid with nicotine, or lonzeges, or ciggs, or whatever is not the same in that you can easily ingest way more than necessary to be poisoned, or even killed, way before your body can tell you to 'stop' or even feel anything at all.
So, ingesting is what we are talking about here...