This story raises several interesting aspects of our culture.
As advised - any tragedy provokes 'tasteless' jokes - gallows humour always used by anyone in the emergency services to deal with the horrors they see every day. On a lesser scale, it is a way of difusing the horror of the given situation.
As also advised - social media means access to these jokes is instant and vast - with proportionate grief for any famous person who oversteps the mark - a luxury afforeded to the rest of us, but not the rich and famous.
As is clear, anything involving animals brings out a massive over-reaction from a seriously large number of people.
To address the question - I think it's not funny, i can understand Mr Sheppard's standard reaction - anyone not agreeing with something I think is funny is lacking a sense of humour - their problem, not mine.
And he has understood the outrage he has caused, and apologised and made a donation - I see it as careless use of media, called out, and dealt with.
Line drawn.
Move on.