One of my favorite flavor-layers in Grahams Six Grape Ruby Oporto is tobacco. I can see it working in a malt focused beer: Porter, Stout, etc. It would be an interesting exercise to think through all the malt and hop flavors to make it work together.
And count me as one who really enjoys the flavor and aroma of premium tobacco smoke. I don't inhale, but do enjoy puffing on cigars.