They probably did cigarettes on the company tab back in the day. The difference is, cigarettes don't make a company event more fun and most places have laws or bans on smoking indoors.

Cigarette smoke is also very obnoxious, gets on and lingers on everything (clothes, drapes, etc), can trigger asthma attacks, etc. It stopped being cool a long time ago too.

Almost everyone would vote for alcohol at events and nobody would vote for cigarettes.