No it's not the feeling of it going into your lungs, smoking is a social thing, the main reason people do it is because it is addicting, inhaling barley feels like anything, it more of the effect you get from the tobacco or weed or whatever you are smoking
Smoke a cigarrette and you'll see it gives you a BUZZ i smoke cigarrettes all the time but i can go for long periods of time without them and i never feel like a need one. I find that if you are addicted to cigarrettes you are a pussy