I mean, if we're talking about intention then yes there's a huge difference, that's the entire point.

But more to the point, your example is (as I'm sure you know) laughably simplistic. Cigarettes and PFAS play a probability game: the stats guys come to you and say, 'Hey boss, so if we sell 100,000 units of this product, there's a 20% chance than 5 people will be genetically susceptible to this particular novel molecule we're using, and 1 of them has a 10% chance of going on to develop bone cancer within 25 years. Should we sell it anyway?'

If you put it that way it isn't so obvious what the answer is. Most products have the potential to cause harm to some segment of the population. It's absolutely true that cigarettes and PFAS are two examples where the harms are much more rigorously established (especially with cigarettes, going back half a century), but the point stands: it's not a matter of chucking a chocolate bar at your dog. Again, you could plug the actual numbers in for the potential harms of PFAS and I don't think you'd be able to say that Dupont 'intended' to harm anybody, notwithstanding that they were clearly negligent.

PFAS were first determined to be harmful by internal industry scientists in the early 1960s, with documented evidence showing animal toxicity (including liver damage) and warnings of human health risks by the late 1960s and 1970s.