If someone says, “Here is a wrong thing,” that’s just an acknowledgement that the thing is wrong, but there is no hypocrisy.

If they say “Here is a wrong thing and anyone who does it sucks,” then it is the definition of hypocrisy if they do it themselves.

The smugness is an implicit moral judgment, and the moral judgment has to create a duty to act, or else it’s not a moral judgment (maybe? I’m not a philosopher...)