well i have to say some of the other stuff has offended me worse.
Obviously punching babies is not funny and by all rights it should be one of those things you dont joke about , BUT, i think it all depends on how the joke is told.
I found it hard to keep a straight face reading that.. I could see this as a "MADtv" sketch or troy mcclure psa
it was off the wall enough to be funny without really being offensive because it's obviously not the true sentiments of the author