OK, I'll make it official. Stinky takes the medical prize for this thread.

Don't smoke in a jacuzzi unless you have a strong life guard who's sitting on the outside whose only job is to stay completely sober and keep an eye on you. The heat combined with the inebriant is a risk. For your consciousness. For your heart rhythm. For your brain. Drinking in jacuzzis kills several dozen people a year, and it's because of several factors that conspire together: elevated temp, dehydration, inebriation, all extra stressors on the cardio-circulatory system. Smoking puts many of those same stressors on the body.

NextLine, the problem your claim that anyone would wake up coughing and spluttering is that that's not how the disaster works. JacuzziSnoozers have their medical disaster above water, usually by going into cardiac arrest after they're very relaxed and semi-conscious. Then they sink below the surface. By doing so, they make themselves completely unresuscitatable.