If you drink a bottle of
eliquid, you'll be at least very ill. If you drink a bottle of whiskey, you'll also be at least very ill.
A drop of
eliquid is perfectly safe, just as a sip of whiskey is. The amount you'll get from spitting droplets is much less than you'll be absorbing from the vapour anyway. It will be out of your body within a few hours; it doesn't build up.
The 30-60mg accepted lethal dose is about 2ml, about a tankful, two cartomisers or half a pack of cigarettes. It's based on very dodgy research, two amateurs back in 1856 took a dose, felt ill and estimated what it would take to kill them. But that number is quoted in all authoritative reference works. Anecdotal evidence from people who have accidentally, or on purpose, over-dosed on nicotine suggests the lethal dose is probably more like 1000mg. That's about 50ml of 18mg/ml
eliquid. One of the symptoms of a nicotine over-dose is copious vomiting, so it's not easy to keep that dose down.
One two year-old is reported as dying from drinking eliquid. There are no other reports of any deaths. In fact I believe, although there are reports of people going to hospitals after drinking the stuff, there are no cases of any being detained over-night.
Because drinking the stuff is dangerous, it is marked as a poison. Used responsibly it is as safe as any other substance, and considerably safer than some. Colchicine for example, a popular treatment for gout, has a lethal dose as low as 7mg. 150ml of bleach could kill you. It's not just recognised poisons that are dangerous. A mere six pints of water might be fatal, and that's only about double what you might drink to stave off a hangover.