The tax has never been about the small portion of smokers who you describe above. Its about the other 95 percent of smokers. The addicts who aren't insanely addicted and are able to be economically motivated to quit, the social smokers and the potential future smokers. The tax is about breaking the smoking cycle. Not about those who are already lost to the cause.You can not tax away addiction.
You can glean a lot of tax money playing on addition, but you can not help the addicted by taxing them.
Addicts do not care about price.
Sane ideas like price never occur to an addict.
You can not tax or price an addict away from that which he or she loves more than her or his own human existence.
There is no way to do that.
You have to treat addicts, it is a health problem, not a criminal or tax problem. you have to send addicts give them a place to go, show them a way to stop, they have to go some kind of rehab.
And you know what?
Even that is not going to solve the problem. Because addicts are addicts, and for some there is no redemption song.
But it will save some lives and a lot of society money in the long run.