That long-term cigarette smoking can lead to health problems including cancer and lung disease is a scientifically well-established fact.
Conclusion
You don't need to deny that smoking causes health problems in order to reject the view that tobacco companies should be held morally or legally responsible for smokers' poor health.
rephrase: You can admit that smoking causes health problems but still say that cigarette companies shouldn't be held morally or legally responsible for those problems.
Evidence (after all)
Excessive candy eating undeniably leads to tooth decay, but no one seriously thinks candy eaters should be able to sue candy manufacturers for cavities.
Evaluate
On older tests, we see this variation of Main Conclusion questions where they ask for the Main Point. Usually, this means that the conclusion is some implied rebuttal conclusion. Sometimes it means the answer feels a little more holistic.
On any Main Conclusion question, we remind ourselves of the two most common places to find the conclusion: 1) a Pivot/Rebuttal claim 2) the First Sentence
Here, it was #1. The second sentence says that we're rebutting what many people believe and introduces the conclusion with a "However" pivot.
Some people would say, And our author is denying that connection, by means of a candy analogy.
Goal
Let's look for the answer that is the best meaning match for the second sentence.