First, Buffet is not giving his money to MSoft.
Second, Buffet is saying that us little people should pay high rates of income, estate...taxes.
But Buffet is against paying these same tax rates himself.
Not really, calling Buffett a hypocrite misses the point of the estate tax. It isn't a revenue generator for the government so much as it is a punative action against those who are considered to have "too much" money- a scheme to force redistribution of wealth. Buffett wants the rich to be forced to give half of their fortune to charity or else have it be taken by the government.