The study was released in July by the tobacco maker's international affiliate in the Czech Republic.
The e-movie also gives viewers the option to e-mail President George W. Bush asking him to continue the government's lawsuit against the tobacco industry.
The animated Internet movie features the Joneses, a "typical" American family, and jests that if smoking can save a government money, imagine what it could do for a family on a tight budget. The spot introduces a cigarette, the "Philmo 2001," calling it the "greatest cost-saving device" because it reduces spending by eliminating the family.
Each family member is then seen dying one by one with a mouthful of cigarettes. The end frame reads: "Big Tobacco Sells Death."
Philip Morris USA declined to comment specifically on the e-movie, but referred to its July 26 statement publicly apologizing for the Czech affiliate's report.
"For one of our tobacco companies to commission this study was not just a terrible mistake, it was wrong. All of us at Philip Morris, no matter where we work, are extremely sorry for this," the company had said.