I've seen online soap makers handle water-discounted (low water) lye solutions without protective equipment. In this case, it's a great way to lose an eye or a child.
Nicotine isn't nearly as dangerous. It's not caustic, but is toxic (lye is caustic but not toxic). Fortunately, it absorbs through skin fairly slowly at the levels we use to DIY and you have time to get to a sink, wash, and call that a "whoops" with no consequences.
So yes, please ignore those YouTubers and wear some safety equipment.

It renders a whoops down to a shrug and a minor clean-up.
We're still waiting, the budget office kicked the FDA's regulations back to them as too harsh. Personally, I already have seven years of nic in the freezer at my current level.