People are glossing over this statement and saying it doesn't matter, but it really does. As a business we deal with change management all the time. One of the first things we have to do in change management is to know what the goal is. If you can not identify WHO is offended, then you can not say with any certainty or authority that the change you have made is a positive one. A general statement saying "no one should be offended by any ride" with any other identifying characteristics would lead to a park that is basically just open grass fields. Give me a Disney ride - any ride - and I can give you an opportunity for it to be offensive to someone.
You need to be able to identify with some clarity
Who is offended?
Why is the material considered offensive?
What can we do to reduce the chance people will be offended?
Further, and most important:
How does the change address the issue?
Is the issue fully addressed?
What other new problems are we introducing (are we offending a new group by the introduced material?)
So, yes.... Who is offended matters very, very much if we are serious about addressing the issue and not just changing things for the sake of saying "we changed it".