An orderly pushing President Kimball, under anesthesia, smashed his finger and took the Lord's name in vain. President Kimball said: "Young man, please don't say that. He's my best friend. I love Him more than anything in this world." After the orderly composed himself, then he answered softly, "I shouldn't have said that. I'm sorry."
I don't see this as being that different. It doesn't matter who the term is directed at. It still disparages someone that the listener loves. We don't need to be offended, but such terms can still hurt.