There are probably a lot of situations when this kind of comment can be funny. It can be related to a movie, to an IRL event, to something someone said earlier, the list goes on and on.

I'm a big fan of "offensive humor", I love the show "It's always unny in philadelphia", but as always, the joke is a only a joke if the "target" find it funny.

Keep in mind that I'm not saying that the woman in the article wasn't victim of racism/harassment, if what she wrote is true she certainly was and I'm happy to know that she is doing better now.