It's not at all hypocritical, as long as he pays that new higher (but minimized-by-army) tax burden, should it actually go through. That's like saying an NFL cornerback who liked the old "push out" rules shouldn't try to push receivers out of bounds before making a catch, as is permitted with the newer rules. You can argue for different rules while playing the game with the rules that are actually on the books.
I disagree.
Warren Buffet's personal income tax rate is not a competitive sport. It only affects his take home pay. I could kind of see your analogy holding for the taxes his company pays because they have to compete with other companies. But I believe Buffet is arguing for a higher personal income/capital gains tax rate. See: http://www.nytimes.com/2012/11/26/opinion/buffett-a-minimum-...
Good point on Buffet. Claiming the rich should pay more taxes but having an army of accountants and lawyers on staff to minimize your tax burden seems very hypocritical.