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For the lungs, one study from Harvard School of Public Health found that even 2-3 cigarettes daily causes: Reduced lung capacity Early airway inflammation Increased mucus production Decline in oxygen exchange efficiency 510 Cigarettes a Day According to the American Lung Association: Cilia (the hairlike lung cleaners) begin to paralyze

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Per ICD-10-CM coding guidance, F17.210 describes a circumstance that influences the patients health status but is not itself a current illness or injury, so it cannot stand alone as the principal/first-listed diagnosis

So by all accounts, e-cigarettes are a safer bet than tobacco cigarettes