None of the documents discovered by the three researchers shows that BAT actually did redesign its cigarettes in this way, and the firm denies that it did. However, BAT's own data show that some of its cigarettes delivered far more nicotine and tar to machines which had the characteristics of real smokers than to those which ran on ISO standards. In the most extreme example, in a test carried out in 1987, the “real smoking” machine drew 86% more nicotine and 114% more tar from Player's Extra Light than the ISO machine detected, although smoke intake was only 27% higher.

三名研究人员发现的文献中没有一篇表明英美公司确曾采用这种方法对其生产的卷烟进行了改良，而且该公司也矢口否认这么干过。英美公司内部资料显示，其生产的某些卷烟向机器（具有实际吸烟者特征）释放的尼古丁和焦油量远远超出ISO标准。最为极端的例子是，在1987年进行的一项实验中，“真吸烟”机器从Player's Extra Light牌卷烟中吸收的尼古丁和焦油量比ISO仪器实际检测到的量分别高出86%和114%，而烟雾摄入量仅高27%。