Quentin Tarantino has been known for breaking 180 degree rule of editing. Here, it is crossing the line and make two subjects on the same side.
The smart composition is that he let their cigarettes pointing toward different direction. This provides this easily-confused composition certain indication of orientation. When examining it closely, we may find that the woman is actually holding cigarette with her left hand, while the man use right hand. In addition, their eyes provide some clues as well.
Without those arrangements, in this type of reverse angle shots, we may see two characters in similar place of frames with almost identical gestures. Simply letting characters use different hand to pose the same gesture make the scene interesting.