Context and intent can mitigate the damage of using an inappropriate word, but it doesn’t negate that damage.
Let me give an example involving me.
I know a person who uses “they” pronouns. When I first me this person, they used “he” pronouns. And I’m an old fuddy-duddy who struggles with the singular “they” in the best of circumstance. So I was talking about them last night in a group chat, and I inadvertently referred to this person as “he”. Their partner posted right after me, agreeing with me on the point I made, but using “they”.
I edited my post to use “they”.
First, context matters. No one is suggesting we ban the word “he” from polite conversation. It was only wrong in the context of talking about a nonbinary person.
Second, I was unambiguously wrong to use “he”. That I did it with no ill intent and that I’m an old fuddy-duddy mitigates the harm, but doesn’t eliminate it.
Third, if I had failed to correct my post, I would be guilty of more serious harm, because it’s much worse to intentionally misgender someone than to do so inadvertently. (and we all knew the chat could be edited.)
So sure, context matters. Context includes who says the word, what they mean by it, who or what it refers to, and no doubt lots of other stuff. By and large, any use of the n-word, by a white person, in the US, is wrong. And it’s really easy to stop using a word entirely. Much easier than to police your use of it. (like avoiding “he” where it’s wrong.) So I am going to judge any white american using the n-word pretty harshly. And I’m also going to judge anyone who jumps to their defense. Because honestly, that one is a “duh”. It’s been accepted since my childhood that it’s wrong for a white person to call a black person by that word, in any context. The edge cases are stuff like reading old literature aloud, not actually using the word yourself.