He can't help quirking a wry smile at Ianto's comment at not being good at leaving when someone's in trouble. Loyal to the last, that's his Ianto.
And no, he's not reacting the same way as last time. Last time, Spike had been deliberately hurting people, deliberately goading him, and deliberately threatening his boyfriend. This time... it's different. He listens, watching Ianto closely because he trusts Ianto's judgement, even if he's aware Ianto's probably too close to this to be impartial, and lifts his eyebrows at the last part, because that was unexpected even after Spike having complained before about the fact they didn't let him go after his soul on his own. He'd never shown any sign of wanting to, last time.
"Really?" he asks, starting to relax even more. "And you think he means it?"