Speaking as a non-cigarette smoker, I thought the movie was very funny and clever. Aaron Eckhart was awesome in it, to the point that it warrants a sequel just to see his character again.
I loved the team of Alcohol, (Maria Bello...my God is that woman hot!) Tobacco (Ekhart) and Firearms (David Koechner)! I only wish there were more scenes of them sitting in a bar together. Their dialogue was hilarious. 4/5
Bobby Jay Bliss: Did you know that you can fool the breathalizer test by chewing on activated charcoal tablets?
Polly Bailey: Well, maybe we should change our slogan to "If you must drink and drive, suck charcoal."
Nick Naylor: Won't the police ask about the charcoal in your mouth?
Bobby Jay Bliss: There's not a law against charcoal.
Polly Bailey, Nick Naylor: Yet.