Since no one knows the answer to questions about conversions and equivalencies that you seem to state as if they are authoritative and factual (they are not - see below), I just wanted to quote from the facts, as we currently know them:
http://www.e-cigarette-forum.com/fo...ette-vs-e-cigarette-nicotine-equivalency.html
"Firstly, it is impossible to calculate this, as we do not have reliable data. The quantity of nicotine in vapor has not been tested satisfactorily [1], therefore an equivalent cannot be calculated. We cannot calculate how much is delivered in the vapor vs how much is in cigarette smoke, because we don't have the data we need. The current estimate (at Q1 2013) is about 50% of the nicotine in the liquid is transferred into the vapor (because a variety of tests have been made but do not agree, although there is a preponderance of results around 50% to 55%).
We could calculate the amount in a cigarette (not in the smoke) vs the amount in the e-liquid (not in the vapor), but this is a pointless comparison because the amounts actually delivered in the smoke or vapor are likely to be substantially different. As an example, there is very little water in e-liquid - but tests show it can be 66% of the vapor. It seems that there can be little relationship between the quantity in the e-liquid and the quantity in the vapor. This parallels cigarettes and smoke, as the nicotine in the smoke can be as little as one-twentieth (5%) of the amount in the cigarette. What is in the initial bulk phase bears no relation to what is in the final gas phase as delivered to the user.
Note that you cannot compare the amount of nicotine in smoke to the amount of nicotine in e-liquid, since this is an invalid comparison with no practical use. If we are talking about smoke then we need to compare it to vapor. The amount of anything in the vapor is not likely to be the same as in the liquid before conversion. In a cigarette the amounts in the raw material and the smoke are vastly different, though the difference is not likely to be so marked between liquid and vapor; but there will be a difference.
You have to compare apples to apples, not to oranges. E-liquid must be compared with tobacco, and smoke must be compared with vapor. You can't compare smoke with e-liquid or tobacco with vapor or any other comparison of materials in an unrelated phase. No useful information can be derived from comparing a rock and a cupcake."
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