No, they're telling you that they won't fix damage caused by smoking, and they won't force their computer technicians to clean up a disgusting and harmful mess of sticky tar and dust.
I don't think they're saying that. I think they're saying that they won't force a technician to work on a computer that has nicotine residue buildup, because OSHA has identified nicotine as a biohazard. I don't think they're claiming smoking caused the damage, only that the residue makes it unsafe to work on.
I'd be interested to know if OSHA has actually ruled on physical residue, as opposed to second hand smoke.