I ran across this in my forays through SF. I want to flag it. Personally, I find it offensive (to my sensibilities), but should I flag for moderator attention?
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If you find a post offensive to you, then you should flag it as offensive. It doesn't matter if your definition of "offensive" doesn't exactly mesh with everyone else's. That's why it takes more than one flag for normal users to have action resulted. If everyone agrees, the post is gone. If no one agrees, your flag evaporates and no one gets hurt. Assured victory!
Flagging for a moderator should probably be reserved for when you think something needs immediate action. Alternatively if it is something only a moderator can handle. But if it is something that can be handled by the community (i.e. something offensive that should be deleted), an offensive flag should suffice.
I'd just downvote it. Flagging should probably be done with objectivity, not that voting shouldn't be objective. But at least you can downvote it and say, "you've offended my sensibilities"