Eliot could call Sam a hypocrite, he was fairly certain he wouldn't be completely wrong, but Sam wasn't trying to be. He had the tone of someone truly believing what he was saying only for the sake of survival. The difference was it wasn't heartfelt, he hadn't grown to want it, but was forced to and had developed a coping mechanism to deal with it.

"If that's the case, then why d'ya want me to break so desperately?" Sam had mentioned Eliot was his ticket out, and unless there were other things he could escape from, otherwise what Sam wanted was for it to stop badly enough that he would make Eliot take his place.

Not that Eliot could blame him. If first impressions were indication, Sam had it far worse than Eliot did, dealing with the Devil himself. What Eliot experienced was probably just a shadow of what Sam went through.