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The sin is stupidity.

If you have to make comments about your opponent in litigation, your client, the other firm in a transaction & etc then do it quietly in the pub over a pint / g&t and so on (although remember that conversations can be recorded).

If you make the comments in a recorded or transmissible format then you're asking for trouble.

Note this is not to suggest that I condone or will accept racist, homophobic or discriminatory language, but who hasn't wanted to make use of our rich and varied language at some point?