"Presents, huh, is that how you see them?" he asks, amused, partly because - yeah - hypocritical and partly because they are presents in a way. Even if the spanking, less than the bite marks and bruises, was far more about connecting with Ianto and giving him what he wanted than leaving marks for Spike to find and enjoy, it definitely added an extra dimension knowing that Spike would find them, and enjoy them.
"I have to admit, it wasn't quite what I expected to end up doing with him that day, but it seemed to do the trick!"