I am interested in knowing if you ever made the lozenges 
Funny you should ask.
I've found two methods.
I went over to a local store Friday afternoon called Sugarbakers (they sell fondant and fancy cake making supplies, and bought two microwavable plastic mold trays, one with indents shaped like the top of a round diamond (single-cut), and one with little rectangles like the tops of tiny Hershey
® bars. I also bought a few bags of sugar-free hard candy in assorted flavors.
I plan to place the candies in the molds (there are 64 indents in each sheet) and melt them to a semi-liquid in the microwave, drip in the right amount of nicotine (in VG), stir and pop ém into the freezer to re-harden.
(As per the link above)
But I don't like the idea of dripping nicotine into hot candy. I suspect the efficacy of the nicotine will be diminished.
Therefore I wanted to find a method that didn't involve heat...
I also bought a box of Satin Ice brand "Gum Paste" ready to use (sugar, corn syrup, water, palm oil, gum tragacanth (stabilizer), egg white, titanium dioxide (coloring), cellulose gum (thickener), natural & artificial flavors, modified corn starch, potassium sorbate (preservative), acetic acid (preservative). Serving size 35g, calories per serving, 130 (from fat 5), .5g fat, 0g saturated fat, 0g trans-fat, 0mg cholesterol, 10mg sodium, 32g carbs, 0g dietary fiber, 28g sugar, 0g protein, 0% of vitamin A, C, calcium & iron)
I've grabbed 10 grams of it (it's like a very thick spackling compound), and made some 2% nicotine solution (VG) with no flavor and mixed 1ml (1cc) into the gum paste while wearing rubber gloves.
After kneading it in well, I broke off five, 2 gram pieces, rolled them into balls and pushed them into the diamond shaped indents.
The guy at the cake store says if you leave the stuff out overnight, it gets hard as a rock, and will dissolve in your mouth (it's used to make really detailed flowers and other things (you can add food coloring to it)).
I've tasted it plain and it's a pleasant cake-icing flavor. Sorta vanilla.
I'll test it later when it hardens and report my observations.
Commercial lozenges contain nicotine polacrilex. I might see if I can buy some. This gum paste costs around $10 for a 24oz box.
http://www.environmental-expert.com/products/purolite-c115hmr-polacrilex-resin-160156A quick search of Google tells me it's also used in the water purifying industry and in biodiesel processing and appears to be quite expensive.
http://tinyurl.com/ooe7httBut I ain't gonna give up on learning more about it.

BTW, I have two friends who are biologists/chemists, professors at the local university, and access to them & their labs, I have a small lab set up in my workshop with all the necessary tools and such (including an eye wash station and chemical shower, so before yáll start warning me about the dangers of chemicals...)
In my regular profession I use cyanide's (for electroplating) and strong reagent grade acids (for precious metals refining) and am extremely aware of all the dangers involved in chemistry-related stuff, though I'm not a chemist.
I hope this information helps someone!