Try harder, on the first point if you assume the revenue derived from Tobacco sales entirely to the NHS then maybe you'd have a point, I think that is highly unlikely to be the case.
The Forbes article doesn't take into the account that a 'Healthy person' despite costing more over their lifetime will also contribute more over their lifetime because they live longer. I'm not just talking financially (although that is the case) but think about their relationships with families etc. I bet there are quite a few of us who have had friends/relatives die long before their time thanks to smoking.