Okay - here goes ...
At first glance, the photo is funny - but yes, it‘s unfortunate the message on the cardboard wasn‘t in better taste (e.g. something more innocent, like "The heck with Saddam - when‘s the freakin‘ Wal-Mart opening?")
The message placed on the card by somebody using PhotoShop is a reflection of their particular sense of humour (i.e. not quite ready for Prime Time TV ...)
However it must be understood that the biting humour shown by some soldiers in an active theatre is predictable - anything to relieve the tension (and infinitely less harmful than unloading an M16 into the ground and forcing the young boy to "dance" ...)
He did not enjoy killing; he did so because he had to. This may give the impression that he is an aloof intense personality; on the contrary he is cheerful and modest, has a lively sense of humour, and makes mistakes like anyone else, though perhaps not so many of them ." [of David Stirling]
So - first of all, I‘d like to respond to chk2fung:
Your military career will be short and painful (for you) unless you develop a sense of humour.
Don‘t believe me? Okay - you‘ll find out the hard way (and, if you‘re tempted to mouth off and sputter indignantly - don‘t).
A sense of humor is part of the art of leadership, of getting along with people, of getting things done.
Dwight D. Eisenhower (1890 - 1969)
And, to prove the point that leaders still must be careful to ensure "a little harmless humour" doesn‘t go too far ... (BGen Kimmit is bang on):
US troops face Iraq abuse charges
Six US soldiers in Iraq have been charged over alleged abuse of detainees at Abu Ghraib prison near Baghdad.
The military police officers have been charged by the US Army with crimes ranging from assault and maltreatment to indecent acts against prisoners.
The alleged crimes involve less than 20 prisoners and happened around November and December, said an army spokesman.
The six MPs are among 17 soldiers suspended last month pending an inquiry into the alleged abuses.
"That is the kind of cancer you have got the cut out quickly," said Brigadier General Mark Kimmit.
Each of the six have been charged separately.
The charges include conspiracy, dereliction of duty, cruelty, maltreatment, assault and indecent acts with another.
They are due to face an Article 32 hearing - the military equivalent of a grand jury inquiry - which will decide whether the military should prosecute them.
It was unclear how long such a trial would take.
Brig Gen Kimmit said the 11 others - which include some of the suspects‘ commanders - had been investigated on supervisory issues.
He said the inquiry was complete, but the results not yet released.