My opinion, for what it's worth, is this: I don't think the location of the store is appropriate. There are people that use material things to grieve and help remember. I mean take a look at all the breast cancer awareness "souvenirs" if you will. (just an example) there are SO many out there.
There are a lot of people that want to support and remember that dreadful day and often times that's with material things, shirts, mugs, bottles, etc. Now I think some went a little too far, ties and scarves? really? serving trays? come on.. but the idea isn't any different than anything else that sells souvenirs for anything else.
Like I said, the location to me is a little more inappropriate than the actual idea of a shop selling memorabilia. I think, like others said, it's only "offensive" because it's so fresh in our history.. plus it says that the proceeds go to sustaining the memorial itself.
Commander Charly Titan (GSD)-15 Jan 2010