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.
Buffet says that he is in favor of the death tax.
If a family ranchers dies, the family ranch is broken up to pay the federal and state death taxes.
and the family is kicked off the farm or ranch.
I have seen it happen.
Then some clever lawyers representing Ted Turner and friends grabs the working ranch for sanctury for the Hollywood liberals.
Yes, it could have been avoided if the old working rancher had hired some clever ( expensive ) lawyers and/or bought some expensive death tax insurance.
But the old boy knew cows and not the IRS tax code. The federal government should not be tricking the working people. It might be legal, but it is not nice.