Nicotine is closely related to the B vitamin group, shares many properties with its sister compound nicotinic acid (vitamin B3) with which it is generally co-located, and has a prophylactic effect on and treats certain degenerative, inflammatory and auto- immune diseases and cognitive dysfunction. These are normally considered the attributes of a nutrient, and if the taboo did not exist then nicotine would probably be assigned a vitamin number in the B vitamin group.
It is not normally found that a nutrient destroys other nutrients, in normal consumption and use, otherwise its benefit would be limited, though some negative effects are observed related to the actual form nutrients are consumed in and therefore absorption issues may arise.
However, mega doses are another matter, and there may be such conflicts. This is a very rare subject for discussion and I'm not aware of any references for studies on such topics related to megadose nicotine consumption. One way to find such a study would be to search for megadose issues with vitamin B3 since the effects may be similar.