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If the person had said that around the water cooler, some would have viewed the comment as crass and insensitive and others would have laughed it off as gallows humour. However, most would not have remembered it the next day and nobody would imagine he was trying to profit from it. Alas, he said it on Twitter instead. It means he crossed his wires and put an off-colour and poorly timed joke into the firm's marketing stream.

Bad mistake, but just a mistake nonetheless. Own up to it, don't insult our intelligence by pretending not to have known about the roller coaster accident, and then move on.