>doesn’t mean I have to accept your distinction
No, but not engaging with my argument supporting my position(about the emergency workers, though if your point is about this specific joke and not jokes about taboo topics in general I'll admit that that is moot), and setting up strawmen("about how the Holocaust wasn’t so bad?") means you're not arguing in good faith.
This isn't a discussion, you're just yelling your opinion at me over and over.