Oh, he's not expecting Ianto-standard coffee, but at this stage in the morning, and after a night like that, any coffee will do!
A trickle of relief flows through him as Spike gives his assessment, because if there's anyone here who knows Tyki well, it's Spike. Then he goes still at the look on Spike's face as he turns to him, not quite sure what he's seeing. In some ways, it's like stepping back in time to after the re-souling and Spike's bitter accusations every time they met.
He deliberately takes a moment before he answers, because he doesn't want to fight with Spike over this but honestly, his response isn't ever really likely to change, just as his response to the accusations about the re-souling never have. He regrets the suffering he caused - a lot more than he did to begin with - but he did what he had to do, and he'd do it again if he had to.
And with Tyki, there's a hell of a lot less regret. As far as he's seen, Tyki has no redeeming features, and what he did was a hell of a lot worse than what Spike did.
"You know we did the only thing we could," he says carefully. "What we had to, to keep people safe. We didn't do it to cause him suffering but... you can't blame me if I'm not sorry that he is."