IGN - There are two sorts of TV watchers when you're dealing with a character like Sheldon's mom. There are the ones who find what she says offensive, and there are the ones who find what she said offensive...and funny. (If there is a third type who doesn't think she's offensive, I refuse to acknowledge their existence.) Political correctness in comedy is sort of a divisive issue, so I'll say this right now. I don't think we need it. I feel the same way about Pierce from Community. The funny thing about him is how offensive he is.
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I thought this episode was hysterical. This type of character need to be brought out every once in a while to keep it real. I took no offense to any of it and I probably could have to a thing or two. It was all in fun and it is a comedy after all.