Brendan Nyhan thinks he's got Jonah Goldberg nailed as some kind of hypocrite, citing such past Goldbergisms as "the use and abuse of Nazi analogies has been a major peeve of mine for quite some time" and "Suffice it to say that the Nazis weren't simply generically bad, they were uniquely and monumentally evil, not just in their hearts but also in literally billions of intentional, well-planned, and bureaucratized decisions they made every day".
As I understand it, though, the difference here is that in Liberal Fascism Goldberg isn't drawing an analogy. He's saying that "the New York Times, the Democratic Party, the Ivy League professoriate, and the liberals of Hollywood" just are the "modern heirs" to the American tradition of fascism "an international movement that appeared in different forms in different countries." Contemporary American liberalism, in short, doesn't resemble Nazism. Rather, according to Goldberg it's a variety of fascism, albeit a "friendly" one.