Wow, so many logical flaws in one thread. Kind of hard to know where to begin.
With the whole God Vs. IPU/FSM/orbiting teacup/Santa Claus/whatever argument, the main problem with it is that it is an example of a weak analogy . Despite the claims of many atheists there are reasons to believe particular religions. You may not personally find them persuasive, and that is fine, but it is untrue to say that there is no reason AT ALL to believe in a particular religion. So for instance to Christians, the testimony of the apostles that Jesus did really rise from the dead is a reason to believe in Christianity. Or to Muslims the creation and beauty of the Koran is a reason to believe in Islam. You may also have your own personal experience which to you confirms your belief. The point note, is not that these are compelling or even good reasons for belief, but that they are reasons which are absent from the IPU et al which makes the analogy fall down. One has reasons (good, bad or otherwise) why they are believed in and the other is constructed so that it does not. The two are simply not comparable.
You can apply the same argument with the same fallacy to anything really. So for instance you can use it to disprove evolution. Evolution is a scientific theory. Phlogiston is a scientific theory. Therefore if you believe evolution you must also believe in Phlogiston. It doesn’t work because the two are not actually comparable, and the same with God Vs IPU
Secondly the argument is also bad because it doesn’t allow for logical contradiction. Having decided that one belief is true enables you to discount other contradictory beliefs. So if you were to ask for instance, why someone is a Christian and not a Muslim, one answer is that while both are somewhat likely, they both cannot be true and of the two Christianity is more likely. You can even maintain that both are far more likely than atheism. Someone can reject other beliefs not because they are inherently ridiculous, but because they contradict what other things the believe to be true. It simply does not follow that you have to believe in all possible Gods or none at all.
As to whether or not the argument is offensive, I think depends somewhat on the tone of how it is used. As evidenced by people in this thread it has been used to intentionally mock people, so it wouldn’t surprise me if people get offended at it being used. As a theist, personally I am not too offended by people using it, so long as they listen to why I think it is a bad argument and in general are respectful in the way they go about it. It depends on whether I think the person was out to mock me or whether they genuinely thought that it is a good argument.
Calculon.