Hard to dismiss this as one, considering the accusation is directed at a player who's been hailed all through his career by scribes, mates and foes alike for sportsmanship.
I can understand had this been at Harby or Sreesanth. But Tendulkar? And I agree that the article does not quote GIlly specifically saying "Bad Sport". But it is pretty much the intended meaning, as the header of the article is that!
Regarding the Monkey-gate, Tendulkar has stuck to his story throughout the episode, and funny Gilly resorting to "reading the body language, I was pretty sure Harby knew he'd crossed the line" thingy.
Contrast the attitude in that post with those about Sehwag and his commments about Sydney and the bounced catches, where no one had any difficulty apparently believing he wasn't calling the opposition cheats, but rather was simply pointing out what he believed happened in the game. Vividly I recall being told to read the article, not the headline, and to look at what he actually said.
I read this article this morning over breakfast and the comparison immediately came to mind. Gilchrist doesn't say Tendulkar's a bad sport, he says he sometimes doesn't shake hands and says "it's different strokes for different folks". He takes exception to Tendulkar's position in the HBS monkey thing and says what he thinks on it.
As for Gilchrist not saying he heard the "monkey" word, what's inconsistent about that? He's never said he heard what Harbhajan allegedly said. If he'd come out now and said he'd heard it after not giving evidence, might be a different thing.
Honestly, when all this crap broke out in January, plenty of people made comments about how they hated the Aussies, except Gilly, who was a champion, a top sport, etc. etc. Now he comes out and says something people don't like, and all of a sudden he's the devil incarnate.