Dr. Ken Warner, a nationally recognized tobacco control expert, doesn't buy it. He was quoted as :

Incidentally, the Reynolds/Lorillard lawsuit seeks to have Drs. Benowitz, Henningfield, and Samet dismissed from the FDA's TPSAC (Tobacco Product Scientific Advisory Committee) panel because of these conflicts of interest. While these conflicts do not preclude the participation of these scientists as authors of the Surgeon General's report, they absolutely must be disclosed to the public.

First, disclosure of conflicts of interest has become a widely accepted guideline for ethical practice in medicine and public health. Most, if not all, reputable public health and medical journals require authors to disclose any relevant conflicts of interest and most journals publish any conflicts that are disclosed.

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