At its core, nicotine salts are comprised of the same exact nicotine that's found in its natural state within the tobacco leaf. If this form of nicotine was added to the liquid that we vape, we'd need to vape it at extremely high temperatures for the nicotine solution to be effective, and it still wouldn't be as easily absorbed (bioavailable) as freebase nicotine. Similarly, like freebase, salts need some modification too. The key here is benzoic acid.
The end result is a much smoother vaping experience.
Furthermore, this allows the mixture to be vaped at lower temperatures in cheap vape pens and cig-a-likes with higher concentrations of nicotine. For instance: vape juices mixed with nicotine salts – while less potent. Try vaping something like that in your traditional sub-ohm tank/PG-mixture and let us know when your lungs stop burning.