Israel does use the same argumentation, the “human shields” narrative was used as justification to bomb Gaza.

The difference is that Israel bombed pretty much every building in Gaza, whereas the IRGC reportedly only struck select hotels where US or Israeli troops were being moved off base.

That is a significant difference, because one is a war crime, and the other is a legitimate target under the rules of war.

Moving troops from military bases into hotels means that those hotels are no longer civilian infrastructure.