Don't forget that, even if the health-care costs are zero, the financial costs of smoking are non-trivial. In addition to the costs of the cigarettes themselves, there is associated wear on one's home, car and clothes.
You can also make arguments for the opportunity costs of time spent smoking, but that's harder to measure.
Could you expand on that? I'd be interested in hearing what the benefits are, as it doesn't seem to be something that is talked about (taboo against discussing the positive aspects of things seen as societally undesirable?).
I am a user of the e-cigarettes for these benefits he mentioned. I don't like that term, I prefer personal vaporizer, since cigarettes contain much more than just nicotine and vegetable glycol. Particularly for me, I like the increased awareness, concentration, and focus that come from the stimulant effect. When I need to do a code sprint or do a double shift, that plus coffee will keep me awake, focused, and able to work longer than I would normally have been able to. The drug is also useful for appetite suppression (similar again to coffee). Again useful for code sprints or late shifts when getting up for a snack or going for lunch would be counter-productive.
Some people claim nicotine is a relaxant in the correct dose. I have not personally experienced this, the same may not be true of the pure nicotine found in my delivery method of choice.
I won't say it's without risk. Even with e-cigs, there's not enough data to show any long term harm that they may have (although the ingredients separately and with a different vaporization method have been medically approved and are commonly found in asthma inhalers, minus the nicotine). Any stimulant use/abuse carries risks. You have to take that into account before deciding to use one, and limit yourself to using it only when you need the benefits.
Here's the Wikipedia article that explains with some sources how nicotine affects the body.
I have not, no. I like the e-cig because I can carry it around in my pocket and I can use it at work only when I need the pick-me up. No worries fumbling about undoing my clothes to find a place to stick a patch. Personal vaporizers are cheaper too, and can have any flavor I like.
I smoked for a while through college and for a few years afterwards. I don't know if there are real physical benefits, but I found it relaxing. Also, going outside for a smoke break was a nice way to meet people I wouldn't talk to otherwise.
Also, it was a nice way to take a break think over what I was working on. It would also help me concentrate afterwards.
That said, now that I've quit I'll never start again...
My sister smoked in college. We're both of us somewhat anxiety-prone, and she said smoking helped her a lot around finals time, when papers were due, stuff like that.
Consider that she was addicted to nicotine, and she felt less anxious when she had nicotine. It's difficult to separate the "got what she was addicted to" from the "reduced anxiety."
It's difficult for someone who is self-reporting to do - if all you have is an anecdote. It's not difficult with good experimental design, which is part of my point.
I quit over two decades ago and I've not been anywhere near as lucid a thinker since. Seriously. The other night on The Doctors we saw this guest who is a doctor and never smoked in his life and nearly died from lung cancer.
edit: I'm not suggesting people should start smoking.
Smoking appears to offer some mental benefits. Some acuity-related, as described by other responders. I've also heard that smoking has mental-health benefits for some people. (We know that many folks don't respond to existing standard drugs.)
I don't actually care about what the benefits are. Instead, I think that it's important to acknowledge that they do exist.
And yes, benefits clearly do exist for some people. That's why they smoke.
Smoking causes cells to mutate. So no. Mutation is unpredictable and there is no "immutable" cell. Just some are more susceptible to the effects of certain common mutations than others.