Yes, it’s a cowardly attempt at spin. He hasn’t got the guts to come and say he stole the entire thing from concept to script. Other than “inspiration”, key terms abused in his comments include “naiveté” (he means immorality), “creativity” (theft), "neglected " (couldn’t give a shit), “credit” (pay for), “apologise” (I’ve been caught out), “regret” (that I’ve been caught out), “respect” (I am Shia LaBeouf, who the f–k is Daniel Clowes).
Hopefully Clowes will see a nice pay day from this and LaBeouf will fade away into obscurity.