Let's pretend this is a children's magazine (and some magazine it would be!) and we're supposed to be listing the things we see in the photo:
- Marines occupying a foreign land
- Dead, bloody bodies
- Urination taking place, onto said bodies
Clearly, 1-3 are cool, but 4 is just... OFFENSIVE.
Two layers of fail here. Fail the first: If you kill me and then pee on me, it's the killing that'd bug me far more than the peeing. Fail the second: the offensive part of an image of marines desecrating their kill is... the desecrating and the kill. Not the penis.
Now if you'll permit a sweeping generalization: nothing says "AMERICA" like the intersection of ultra-violence and prudishness.