Would you still feel justified in condemning him for profiting "from other people's horrors"?
But the people who buy these shirts or make these games probably won't have to deal with swine flu (or at least die from it), because they likely have good healthcare and their nations are relatively rich with infrastructures that can accommodate a large percentage of their populations becoming sick at once. I don't think they're in a position to mock the disease.
On the other hand, I'm fine the Mexicans who are sprucing up their face masks with funny mustaches as people are dying around them. They're living it. The guys looking to get their startup a few more ad impressions? Not so much.
You might consider that people's fears about most dangers are far out of proportion to the actual probability of their encountering them.
It is a serious subject, we made the game in a way that was sensitive to that and avoided mocking the victims but was intended to give some amusement. People on the whole enjoy it on twitter etc.
Edit: we also have no ads runing currently
It's not a therapeutical way for them to deal with the problem. It's for a quick buck.