A lot of my smoking friends preferred one brand over an other and even refused to smoke some brands. But I wouldn't classify that as being 'gourmet' in the same way as alcohol is.
A similar example is mineral water:
I have preferences around which mineral water I drink. I even dislike waters very high in minerals and will only have them if there is no choice. But in the end water is just something I drink to satisfy a physical craving; it is not something I will consume as part of a gourmet experience (although some 'artisan waters' have tried to market themselves that way...).
You won't hear many smokers say things like: "OMG have you tried the new XYZ cigarettes? The subtle flavours of tar and nicotine are just to die for!" (and the same is true for water)
There's also no 'craft cigarettes' market, or cigarette tasting tours and whatnot.
A similar example is mineral water:
I have preferences around which mineral water I drink. I even dislike waters very high in minerals and will only have them if there is no choice. But in the end water is just something I drink to satisfy a physical craving; it is not something I will consume as part of a gourmet experience (although some 'artisan waters' have tried to market themselves that way...).
You won't hear many smokers say things like: "OMG have you tried the new XYZ cigarettes? The subtle flavours of tar and nicotine are just to die for!" (and the same is true for water) There's also no 'craft cigarettes' market, or cigarette tasting tours and whatnot.