My immediate opinion was opposite to that of Dude's: Kyrgios shows more respect than Nadal in this exchange. Even though Kyrgios' words are a bit "rougher" his attitude appears to show more tolerance towards his opponent: "He has got his game and I have got mine". While Nadal's intentions are more patronising: "[Kyrgios] lacks respect for the public, the rival and himself", implying that Kyrgios' attitude is wrong. Hence Kyrgios' response, smart & to the point. And also respectful. You haven't shown a full transcript of Kyrgios' presser. Later on he praised Nad & the crowd, saying: "I love playing Rafa, he’s an unbelievable champion [...] It was one of the best atmosphere’s I’ve ever played in. The majority of the crowd were going for Rafa. He’s going to get that wherever he goes. He’s an unbelievable player. One of the greatest of all time. So just to be able to be a part of that atmosphere… it was a match that I’ll never, ever forget.”
This exchange is a perfect example how subjective and sometimes difficult to measure respect (or any emotional quality) can be. Dude's and my opinions are so opposite, yet both can be objectively valid, depending which path of the complex emotional meanings one takes while interpreting the exchange. So to be "right" in your judgement you have to accept arguments from both sides (even if leading to contradictory outcomes), as Horsa did.