You may call it anything you want. But I pity anyone (this is not addressed to you specifically) who cannot understand the extreme bad taste in using the worst terrorist attack in the USA to sell a product. If Walmart had been sincere, the sign over the display could have been strung near the entranceway without a tacky reconstruction of the Twin Towers with coke cases. The mind boggles!
It must be up there with the opening number of Springtime for Hitler - only not funny.
So basically, you are saying that no commercial entity can use any imagery of 911 in commemoration? Help me out here, I am trying to think of such use of imagery that I would find offensive, I am not saying its not possible, maybe I am just not seeing it here.