I think it's a great metaphor for addiction. And you don't have to be a smoker to enjoy it. I have dead in my family from smoking and can't stand the stuff myself.
But it doesn't mean I can't appreciate this expression. And I think the metaphor used for the smoke goes both ways. We surround ourselves so much with lovable blobs of moe, virtual hugs, and happy but fictional feels that are wonderful but not the same as living in the first person. And taken to an excess it just becomes escapism and is looked down on often times the same way smoking is. Conveniently packaged happiness.
There's some joke lost in translation here, since tabako would be usually written タバコ (katakana, it's a borrowing), and here it's written たば子 - in hiragana and kanji, as if it was a native word. 子 (ko, child) in special is often found in female names.
I wouldn't be surprised if the whole manga started because the author thought it would be fun to interpret tabako as "bundle child".
Only saw the title load and I was joking in my head about the topic and it turns out it really is a cigarette girl manga. Sad you can just guess these days