My first new tractor got the same treatment, only from a different source.  My neighbor offered to help during harvest by running the tractor on the grain cart.  I never thougt about him smoking in it and I didn't get things stopped until it was too late.  He had smoked about 8 cigs and left the butts in the ash tray for proof.

I was heart sick and in a rotten mood for about 2 days.  Then I decided I had to do something so I went to a janitoral supply and explained my problem.  They sold me a bottle of "Miracle something or the other" that I sprayed in the cab and soaked the cab filter with.  I shut the door and came back the next day to find the air pure and I never noticed the odor ever again.  It didn't however restore the wonderful "new smell" that I was so proud of.  Since it was my neighbor and he was just trying to help, I let it go.  However, if it had been the dealer under the same circumstance that you described, I would have been a "difficult customer".  I assure you that they would have not made that mistake with me again!

To be honest though, I was never again as proud of that tractor and always thought about how sad it was to have that satisfaction stolen from me by such a well meaning chap.  The smell is only part of the problem for a non-smoker.  You know the residue is still in the seat & headliner fabric, and sticking to the other cab surfaces.  I know a non-smoker won't understand, but that is the reality for me.  Do I hate smokers?  Not at all, but I sure do hate their nasty habit.