Vaping and smoking are different and contain different compounds that behave differently when inhaled.
While a molecule of smoke and vape might have the same amount of nicotine, the body treats them differently.
Besides, cigarettes contain about 4,000 chemicals and toxins designed to enhance the absorption process. Vaping, on the other hand, has simpler and few compounds that are more predictable and provides you with full control on the amount of nicotine you want to vape.
Because of the simpler and more controlled components, and the ability to choose how much nicotine you can vape, vaping is better for your health.