Maybe with that comment specifically, but the whole tone of the article was "we deserve better," at least how I read it. There's no reason to disparage Benitez, except out of resentment toward the press for calling you entitled, ungrateful and fickle fans.
The main problem I have is that he's giving himself credit for being honest about the facts, then bullshits about how Chelsea should have been better than United. Yes, United relied on their strikers to win games and City were disinterested, but they both still got a lot of points. United almost broke the record. Is it Benitez's responsibility to make other teams perform well against Utd and City? It's not like Utd play Chelsea for 20 games.
A supposedly hated manager, supposedly with an outdated system (despite that 4-2-3-1 is used by nearly every top team) still managed to keep the dressing room under control, and won you a European trophy.
So in the end, he wrote a whole lot of stuff, personally attacked a journalist, and came off as exactly the kind of fan everyone thinks of Chelsea supporters as: entitled, ungrateful and fickle.
The site is down at the moment so I can't recheck it but I don't believe that he mentioned that Chelsea should have beaten United to the league. Yes, Benitez may have achieved the minimum requirement of finishing in the Top 4 but he has not done well in the league. Fact of the matter is that we were 4 points off the top when he came in and are now 16 points behind. Perhaps our inferior squad would have seen us fallen further behind in any case but 12 points is a significant number. Even looking past mere numbers, Chelsea's performances in the league have generally been poor, even in games that we won, such as the victory over Villa last week and the home game against Sunderland a month ago. Teams we should be beatin more convincingly but only just managing to struggle through. Also quite a few hopeless, gutless performances such as against QPR and Southampton. And then there is the constant surrendering of leads, a lot of which has to do with his appalling substitutions which hand the imitative to the opposition. Often, we substitute Benayoun on for a dangerous attacking player and end up dropping deeper, inviting pressure and conceding a late equaliser. If you look at our results, we have generally performed well against the top teams, such as outplaying United in all 5 of our meetings, but we tend to play down to the level of the opposition, cue a lot of silly dropped points. I understand that he had a nightmare schedule and had to rest players sometimes but still, his league performance has been nothing to write home about.
The Europa I do give him credit, but looking at the road to the final, Prague, Bucharest, Rubin and Basel are hardly the sternest opposition, only Benfica ought to have put up a challenge. Of course, you can only beat who is put in front of you but I don't think it's necessarily an extraordinary achievement either.
He does deserve blame for the COC and CWC which should have been winnable given the opposition faced. FA Cup defeat was down to the officiating and I guess he did well against Man United.
And is it really entitlement to call journalists out on their behaviour? We all know that the standard of football journalism is rubbish. The article did mention, quite rightly in my opinion, that the media are currently rushing to give Benitez credit for everything and absolving him of all blame. Like the nonsense in sites like the Guardian about him helping Torres 'blossom' when he has still largely been poor or crediting him for transferring Luiz to CM, when it was done by necessity due to injury and the fact that Luiz hasn't performed at all well in that position.
I really do not see it as entitlement to call Benitez out on his job performance, one can disagree with them of course, but there are legitimate criticisms to be made regarding his tenure here and to dismiss them simply as being fans' entitlement is bullshit.
That said, the vitriol against him, I do admit may have gone too far. I personally don't give a shit what he said about Chelsea in the past, it was just the usual pandering nonsense that managers and players like to peddle. I would judge his time here as being barely acceptable, he hasn't shown anything to merit the full time job but I won't hold negative feelings or anything. And thanks for the Europa.
Edit: In regards to the 4-2-3-1, I agree that he may not have made his point clear. My take on it is that he thinks that Benitez tries to shoehorn all his players into that formation whether it fits or not. I know that there were quite a few fans calling for him to use a 4-3-3 on certain occasions, some players such as Ramires would function better. Then again, it was Di Matteo who stuck with this formation all the time and it did win us the CL and allows us to accomodate Oscar, Mata and Hazard so I won't really put much blame on him for this, also given my own lack of tactical knowledge.
One final point which I've mentioned before, I am generally not fond of criticism of an entire fanbase. I've always took it to be posturing, a play for a feeling of superiority, as if the millions of people in a certain fanbase are inherently worse people than that of another fanbase. Similar sentiments are reflected in the whole denouncing of foreign fans as plastic, for instance. And in many other issues outside football.