Honestly, I'm just trying to find a reason to kick my "smoking while playing WW2 combat sims" habit.
World War Two aircraft, at least combat aircraft, generally had oxygen systems which are needed above 15,000 feet (and helpful at lower altitudes). Since open flames and oxygen systems are a very bad combination, smoking in a World War two aircraft would have been extremely reckless.
Edit: some bombers had ashtrays apparently, (nice photos /u/aquanaut) so I guess they must have worked around the danger of the oxygen system somehow.
Adolf Galland had a cigar lighter in his 109. The following is from a HistoryNet interview with him
WWII: Is it true that you had the only cigar lighterÂequipped Messerschmitt in the entire Luftwaffe?
Galland: I think so, plus a holder for it if I was on oxygen. It created quite a controversy, I can tell you.
[B-17s came equipped with ashtrays.] (http://www.warbirdinformationexchange.org/phpBB3/viewtopic.php?f=3&t=33341&start=75) B-29s too I believe.