Many (if not all) nisyonos in this world would not be nisyonos at all if we could see the big picture in front of us. I don’t stick my hand in a fire because I know it will hurt immediately. Some people have the self-control to understand that even though smoking might not hurt them immediately, it will hurt them when they get older. some people see the same when it comes to aveiros. Aveiros are a lot harder because the damage we are doing is to our spiritual self, and our physicality blocks us from seeing this clearly. So yes, there is din v’chshbon, but don’t make a blanket statement that all non-smokers have self-control and will therefore be held more accountable for their aveiros. Hashem is the ultimate fair, honest judge who knows everything that goes on in a person’s life and everyone will be judged based on their situation.
But if you want to use this case of smokers as chizuk to stop yourself from sinning, kol hakavod!