As I understand it, it's not a theory, it's a measurement. They actually measured the temperature of the stream of smoke coming out of a pipestem.
The theory of why that measurement is well below scalding, at least my theory, is that as the airstream expands in the pipestem, due to the vacuum of your sucking, the law of pressure/temperature says that the temperature goes down as the volume expands. Also, the heat you feel in your hand, and the heat transferred to the pipestem are both taken from the air stream. The pipe stem actually acts like the evaporator coil of an air conditioner to cool the smoke.
Whatever the reason, and you may have your theories, the measurements nonetheless exist.
BTW a wood match burns between 600 and 800 degrees (Celsius). If you really sucked all that heat into your mouth, every light would send you to the hospital. Butane burns at about the same temps as a Zippo lighter, in the 2000c range. Booth lose almost all their heat to the tobacco, and it is the heat of tobacco burning, 400-800c, that must disperse before you breathe it in.
Fortunately, it does.
Not that heat is not a problem. It increases the activity of chemicals already present, and produces chemicals not usually present. I think it's unlikely that it physically burns you with heat though. Maybe the very tip of your tongue, if you held it right at the opening before the gas had any chance to expand even further.
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Temp of pipe smoke http://cancerres.aacrjournals.org/content/16/6/490
Temperature of matches http://www.tcforensic.com.au/docs/article10.html
Lighters http://sciencing.com/temperatures-do-lighters-burn-8475271.html
Gas laws https://physics.info/gas-laws/