A) Typically ban smoking indoors because the state has banned smoking indoors

B) Also typically provide areas for smokers outside the building in compliance with local regulations. Are those places generally outside? No. Is the onus of responsibility on the business should an employee smoke inside? No, the employee is the one that would face the consequences, including possible termination and/or criminal charges. A business doesn't have much in the way to worry about.

There is no such provision for the vaccine. You either need to get the vaccine to continue working there, get tested every week, or find a different job. This is also without taking into account two things:

1) While the testing is offered according to OSHA, with potential fines up to 14k per instance what are the odds that employers are actually going to offer that to their employees? You actually, as a business, face less fines for leaving a piece of paper in plain sight that has someone's SSN, Name, and Address than you do for not potentially following this regulation.

2) That we are also looking at good odds of the testing option going away. It's not an option for federal employees, I don't think it is unreasonable to assume that it will be going away for those under this mandate in the near future.