Satire draws on real individuals, institutions, and cultural settings but exaggerates them in such a way that their underlying excesses and absurdities become apparent. Buckley uses satirical situations and dialogue that are not far afield from the reality of the world he lampoons. In the world of Thank You for Smoking, FBI agents work diligently not to get at the underlying truth of a case but to get even with a victim they detest. Self-righteous federal employees descend into rage when confronted about their underlying fear of losing their funding. Spokespersons for pariah institutions compare how many people die daily as a result of the products they represent. While some federal government agencies and elected officials work to end the use of tobacco by Americans, other federal agencies quietly pressure foreign nations to allow the sale of American cigarettes.

Buckley also satirizes lobbying organizations, particularly a pattern of naming them in misleading ways that obscure their true intents. For example, the name “Moderation Council,” the group that Polly works for on behalf of the liquor industry, implies an anti-drinking focus. Nick’s organization, the Academy of Tobacco Studies, in fact rejects the work of real researchers and academics, despite implying its association with such figures.