That seems to be a completely different argument. pkulak was saying this was about the cost of healthcare in a society that has decided to handle such costs collectively. If you want to make an argument that this is about the minimum possible harm done by cigarettes that's a bit of a non-sequitur.
Although I will say a minimum possible harm argument is weird on practical grounds. Members of my family have smoked in the past, its done them some theoretical tiny amount of damage that is so close to 0 as to be the same thing. That doesn't require the police to get involved. The harm done by the amount of work to earn the taxes and pay the police was probably greater than the damage done by the smoking.
> Literally nothing in the world would be less fun or good or enjoyable if cigarettes simply no longer existed
That seems ridiculous. Obviously there are people who smoke for pleasure. I know several. You can't just tell them that they aren't having fun and pretend that counts.