Sorry to hear that....
Were you informed of the smoke contamination to the cMP prior to your purchase? If no, I would try to return for a refund and get a clean unit. If yes and you're stuck with it...
It's the air flow system and surfaces which are probably the most contaminated, but the entire unit probably also has contamination simply due to exposure.
If you intend to completely remove the contamination, I believe it is possible but take time and effort. I'd recommend breaking down the cMP into component parts. Some pieces like the fans could be washed in soap and water and left to dry. Other electronic components might have to be cleaned with something like a GC Bath contact cleaner that will remove any contamination without affecting the electronics. The tricky part is the CPUs... for this, I believe thoughtfully cleaning the heat sinks might be enough, leaving the actual CPUs untouched. Then completely cleaning the chassis.
Once everything has had a good cleaning, reassemble and you should be good to go.
I know of no method to treat a fully assembled unit. Trying to mask smoker contamination with something like FaBreeze does not work. You have to remove the nicotine and other contaminates which actually content the smoker smell.
Good luck with your cMP clean up.