The thing that bothers me most is that Google's obviously trying to be sensitive in not displaying ads to people who might be in mourning and this "hack" exploits that. It's like hitting on women at a funeral.
Am I the only person who was reminded of Ryan O'Neil? (For those who don't know, he accidentally hit on his own daughter at his SO's funeral not long ago.)
But back to the point, I agree that exploiting Google's desire to be sensitive is tacky.