It's not offensive, but it is pretty ****ing stupid. I would say that the way most people celebrate Memorial Day indicates that they have no damn clue what the day is supposed to be about. What is supposed to be a day of solemn remembrance has instead turned into a day for people to get drunk and act like idiots. I cringe each time I hear "Happy Memorial Day."
"We drink because it's good, because it feels better than unbuttoning your collar, because we deserve it. We drink, because it's what men do." - Roger Sterling