They can now optimize the "perfect" amount of nicotine in each hit now that'll maximize profit while accounting for lifespan.
Of course, none of that includes flavoring. Flavoring, and the process, clean rooms, scientific equipment, that's the actual expensive part and why you'd never actually see those six figures. The nicotine itself is pretty much a rounding error in the total cost of the product.
[1] https://liquidnicotinewholesalers.com/100mg-nicotine-liquid....
It's worked far better than any traditional methods to quit. I haven't touched a cigarette in three months.