Ecigs could easily be declared a safer alternative to smoking, but that would slowly put an end to tobacco settlement tax renewals. If they aren't killing folks, they can't be taxed for it. I'm still under the opinion that the FDA doesn't want to declare ecigs a safer alternative for that simple reason. Wait! That's would be a $25B revenue loss over 25 years! If you aren't increasing medical costs to the government, we can't fine you for that and use the money elsewhere.
I also think that tobacco companies see the handwriting on the wall. It's a smart argument to get out from under the future settlement renewal.
The concept that you're not fully understanding is the same concept that has built the propaganda machine against smokers. "One in Two Smokers Will Be Killed by Smoking!", or some other variation of that concept that gets stated over and over again. My mother at 94, who has recently fallen and broken her hip and has fallen and had a heart attack last year, has been asked on every hospitalization over the last two years if she ever smoked. This was at the same hospital. Why? They desperately want to have that box checked on their records.
99 cigarettes is the cutoff. To be a never smoker you have to stay at or below that number. That's 5 packs and that's the propaganda that is used to vilify smokers. Now you get to the concept that unless you completely stop "puffing the nicotine" or for that matter getting your nicotine from some other source (smokeless tobacco), you are only one day away from returning to being a smoker, thus you continue to need to be punished. There you have justification for establishing any tax structure they want to place on your new, favorite addiction. We all know addicts deserve no better and government needs the money.
We've all bought some form of nicotine hybrid and we'll all continue to drive down life's highway until we get to our final destination. Tax 'em if you got 'em.