Right, gotcha, where we're missing each other is I never said you can show empathy while making a distasteful comment, I said you can empathize i.e. you can HAVE empathy while SHOWING something which is distasteful.
Perhaps it requires one to be a bit twisted, in which case I'm probably twisted in a similar fashion to Ninja'd. I think of the horror the parents are going through, I imagine how painful that must be and certainly don't wish such a fate on myself or anyone else. Despite that, I can still think of quite a few jokes given the context of the situation. The empathy and the humour are entirely divorced from each other during the thought process.
Now I can post something empathetic or something I think is funny and that's that, but it doesn't change the fact that I may have empathy if I post a distasteful joke or that I may have thought of a number of distasteful jokes despite posting something empathetic.
Way O/T though, I just don't believe there was anything malicious in this particular off colour joke, in fact I think there might very well be empathy despite it not being demonstrated.