why is smoking makruh but alcohol haram?

They’re BOTH detrimental to one’s health. However, alcohol impairs your judgment whereas smoking doesn’t. This impaired judgment can can ruin relationships (saying and doing things you regret), it can endanger your life and those of others (car accidents, for example), and it can can get you into trouble with the law even (rape, physical violence etc).

At least when one is smoking…they’re still in their khosh aur hawas.