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The futuristic city with flying cars at the beginning of the movie definitely has all the cyberpunk visuals, and technically Zorg is the head of an evil corporation. But the real villain of the movie is incoming force of evil/darkness. And the plot is resolved through the power of love. Even the President of Earth is actively trying to help do the right thing and save the planet.
While there are some great cyberpunk visuals at the beginning of the movie, I don't know if the themes are there to call this cyberpunk. What do you think? Would you consider The Fifth Element to be cyberpunk?
I dunno... It shows off the actual government and they actually seem cool? (I mean they are actually trying to stop evil and the president shows compassion towafd his people) The only corporation we see is Zorg, and they don't seem to have the kind of control typical of a corporation in a cyberpunk setting. It certainly doesn't seem like a dystopia. Maybe if the government was in league with Zorg it would have.
But I also don't know much about the world outside of it shown in 5th Element and Valerian. The setting is, apparently, from/inspired by a book/comic series; though I don't remember what it is called. I think the cigarette thing is a bit of a fucked up nanny state idea. Gives you a preset number a day and they're like backwards from real ones with a long ass filter and a tiny little bit of tobacco.
The story itself certainly is not cyberpunk. It's science fantasy.