Ok, this is, a bit shifty, but so is what they're doing. So, if you consider all things equal...
If you make a claim through the resolutions center, unfortunately, it not only will likely be rejected, but the guest will know it, and write a bad review, almost guaranteed. And you can't have it removed.
So, if you want to make a claim anyway, don't make it big. A couple hundred max. Airbnb is less likely to toss it (although they probably will anyway).
Don't say anything when they check out, smile and tell them thanks and what a pleasure. Make sure they enjoyed their stay.
Then wait for their review before filing your claim.. Provided they make their review before your next guest checks in. They can't change their review after it's written.
If they don't write their review before the day of the next guest check in, then you can forget your claim. It's too late. But you're not likely to get the money anyway, so it's all the same.
But... This way, they'll write an honest review of your place, you still have a shot at the claim, and you definitely should tell the truth in your review of the guest. They deserve it.
Short, sweet, and to the point. They broke house rules by smoking in the house. Future hosts will know exactly what that means. That's all you need to say.
Good luck 🤞