Eliot's gaze hardened just the same way he hardened his heart when he saw the spikes grow into thorny instruments of torture. If he gave in now, then he will appear to be weak, or care, which may be worse in the long run. Sam had suffered through worse, he said so himself, then he could take this too. Otherwise Eliot would have to do worse to prove he didn't care because going easy wouldn't be an option.

"I said I'm not doing it. If you're going to beat him bloody, that's his problem, not mine." Eliot knew that sometimes to be kind one had to be cruel first, but it was a fine line to walk here. He may save Sam from more pain right at this moment, true, but that may open the floodgate to worse in the future. Eliot wish he knew if he was making the right decision, or if he was being a coward and just didn't want to hurt someone else.

But if the Devil wanted him because he was bad, then Eliot could play the bad guy, just one who was defiant as well. He just hoped Sam understood.