I agree that she was incredibly insensitive to re-post this old picture. It's an extremely tasteless photo anyway, but she should have known the feelings it would evoke and being hungover is no excuse.
However, I also think it has been incredibly poor judgement of the media to report her stupidity. I don't follow Helen on twitter, so I'd never have seen the image otherwise. It was also awful of the Sun to traipse the image over to Newtown to show parents - and for what? A shock headline and a sense of moral outrage. Those poor people have suffered enough, without being hounded for comment on a non entity.
Poor judgement by all involved.