Does this offend smokers or those that regularly use foul language? I don't know. Maybe. Do you think the heating and air conditioning company cares whether it offends them. Probably not. Why? Because in making that statement, they have caught the attention of a niche market. A segment of the population who prefers not to be around someone smoking and/or using foul language. Even if that that is only 10% of the population, think about how many heating and air companies there are out there. Maybe 100. So, any given company might expect to receive 1% of the market. If, by making a statement such as this, they can capture 10% of the market, how HUGE is that?
Think about that as you are deciding on a target market and how to market to them.
