I would say yes, as well. It's unacceptable to me to make light of other peoples' tragedies. Bad karma, too.
Hell we all poke fun at Hurricane Katrina. The only disaster I have very rarely heard of fun being poked at was 9-11 and I think the only person I have heard do it was Daniel Tosh. But still, let's not take ourselves too seriously, everything needs to be made fun of at some point. Laughter cures the soul.
Not if you are the one being laughed at. Laughing with, thats a different story. To answer an earlier question. Hate crime? No. Offensive, yes.