For example
https://clinicaltrials.gov/ct2/show/NCT04583410
https://pubmed.ncbi.nlm.nih.gov/32790936/
https://www.cebm.net/covid-19/nicotine-replacement-therapy/
It revolves around the binding and displacement of the spike from the Ace2 receptors by nicotine.
They don't necessarily encourage smoking but I have seen anecdotal evidence that the use of nicotine gum in small amounts helps with smell/taste problems. YMMV
Thanks for posting; no time right this minute though.