Seriously..so people really wish to smoke in skyrim...let me guess "you been so stuck to skyrim you that haven't had the time stop to go smoke you want to stop in a middle of a quest to watch your character smoke -___-
No, your toon can stop for a smoke as you go out for one

I can understand where OP is going with this, just about all fantasy stories have pipes of some sorts ( LOTR is a prime example ) and it's not like your being forced to smoke a pipe either, the choice of yay or nay is yours.
There where pipes in morrowind, tobacco was in oblivion as an alchemy ingredient, there's skoma and moon sugar in game already, there's crack kitties all over the place, there's a crack den in Rifton etc...etc... so I don't think Beth where to worried about controversy. From a fantasy RP perspective it makes sense to want to be able to stop for a puff of your pipe.