Munich is a very thorny subject. The majority of Blues I know who use the word, use it in the sense of them being the whore of Babylon and prostituting that disaster to their advantage. It is, after all, what started their club on the road to Megastore, branded, trademarked richness.
Even the banner unfurled at the swamp before the 50th anniversary derby by the Yooni'id bigwigs was respectful enough to have omitted Busby's name from the verse of the Yooni'id Calypso they printed up there and even more respectfully included their sponsor's, AIG, logo. Don't even get me started on the treatment meted to the families of the survivors.
I do not condone the use of the word as I feel it cheapens us. However, in light of the above, I fully understand the use of it in the context of referring to them as what they are.
Whilst most rational supporters understand, no matter what context, it mocks the fallen (may they rest in peace), I personally do not feel the City fans that use it are openly thinking "hahahah, your players died and stuff Frank Swift".
I still think there needs to be a lot of education among the fan base in order to eradicate it, as at the end of the day, it is neither big nor clever to use it and as a poster has already stated, there is plenty more to have a pop at them over without resorting to below the belt tactics.
However it is going to take a lot of time and perseverance to change things. Openly slating City fans on an on-line forum, to be fair, changes nothing. One needs to be far more constructive to provoke thought, debate and ultimately (hopefully!) change.