Do you mean that Molly is going too far by not just criticizing the joke, but also, by implication, criticizing the joke-teller?
If Molly had said "I don't think that this joke is funny, and it is in poor taste to make light of victims of accounting fraud" do you think that would have been better and wouldn't have implied anything about the joke-teller?
If Molly had said "I don't think that this joke is funny, and it is in poor taste to make light of victims of accounting fraud" do you think that would have been better and wouldn't have implied anything about the joke-teller?