I wouldn't call it a sound investment, I'd call it a gamble that could pay big or could totally flop. There are enough people that like black humour and laughing in the face of death that it could take off. On the other hand, there was a company that sold slushies (I can't remember the name) that lost money because of outrage at one of their advertisements after 9-11. It said "Collapse into a cold drink" and showed two slushies, one slightly shorter than the other. The company said the reference to the trade towers was unintentional but they withdrew the advertising.
I personally think that trying to may a buck off of tragedy is morally reprehensible and won't support them - not that I would anyway, I don't drink.