This is completely untrue. He doesn't look down on the S Class, he
only makes a passing comment about what everyone in the OPM world knows, that they got defeated by Garou and this isn't even something particularly targeted at the S Class, he is referring to the HA in general.
Also the second part is like, have you been reading with your eyes closed? He doesn't even compare or mock the S Class, he just
laments the loss of 5 of his comrades and is annoyed at the HA scout for
treating them like a publicity stunt and disposable manpower.
What he actually criticizes is the Hero Association itself for being shit at their job, wasting the
massive amounts of wealth people donate to them and not properly deploying the few superhumans that can deal with powerful monsters because they are more preocuppied with sponsors and
serving the interests of a small elite.
He might come off as resentful but he has every right to, he and his group have lost people dear to them due to monsters and he is also completely correct, the HA is a corrupt shithole (Do I need to remind you of the entire chapter where the HA creates monsters and coerces heroes to participate in fights against them for the entertainment of rich folk?)
https://cubari moe/read/gist/OPM/184/1/
Here is the chapter itself if you want to re-read because I have the feeling you let yourself be tricked by certain memes from a user that has a vendetta against Accel lol
Again all of this is pretty much untrue, the only time he actually comes off as a dick in the webcomic is when he tells TTM to back off after (from his point of view) the only thing he and the Tanktoppers achieved was stall for time.
The guy isn't a saint but all this talk about him believing himself to be superior to the S Class and looking down on them is just not true.