does vaping count as tobacco use Devices (Electronic Cigarettes) DrugFacts Is Vaping Classed as Smoking?

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California has the 17th lowest excise tax rate on cigarettes, which may not seem significant, but 15 of the states that have lower taxes are in conservative states that favor low taxes in general

PMID 18307586

Comparative study of calcium sulphate and cellulose based nicotine pouch on pharmacokinetics, pulse rate and nicotine extraction

Animal studies and lab research suggest that nicotine could calm excessive immune responses, potentially lowering lung inflammation and the risk of complications like acute respiratory distress syndrome (ARDS)

However, having the freedom to choose any configuration you like means that you could potentially use your mod in an unsafe manner