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When Seth and James' careers were starting out it would be a movie or TV show staring James and he would usually get a role or job for his friend Seth.
Seth has been able to finagle that into a respectable career of character acting, but whenever Seth is interviewed nowadays he rarely brings up James. I feel like Seth should be more appreciative of what James has done for him, he owes probably 90% of his career to him.

From everything I've heard, James is an extremely humble and down to earth guy. He probably sat Seth down and told him in order to be his own actor and forge his own path he needed to set out on his own and not worry about thanking him at every chance. There is a couple things that Seth does with his hands during interviews that looks like he is doing a signal to James as if to say thank you.