Of course it varies because offence is taken not given and everyone's idea of what they'd take offence to is different from one person to the next, the problem is though and I'll use the example I posted previously is that the judgement is decided on outcome rather than intent.
The third person took offence on behalf of one of the two in banter discussion between each other - this was not asked for by the one in the banter discussion and yet the other work mate was terminated from employment - even at the protest of the other in the discussion.
Needless to say the third person reporting the supposed "offence" is not very popular among the work force and rightly so, also the company should take a good hard look at itself and realize that trying to "protect and include" everyone has blown up in their faces.
If this is the path that society wants to walk down it should be probably learn from examples like this one and think twice.
This is why you should be smart about things as a worker. Of course if something serious has happened you need to report it, but for your own good and future (if you really care about that job) you shouldn't be so righteous.