To intend to offend and only to offend is childish, tribal, stupid, and/or cruel. In and of itself, however, to offend is amoral. It is a byproduct of some other more direct matter, usually a speech act or form of life. If the latter is good or true or beautiful, or arguably so, or meant to be so, or thought to be so, then any resulting offense is irrelevant.
To avoid offense at all costs is thus no better than intending to do nothing but offend. Indeed, to offend may at least aim secondarily at some other good, while avoiding offense as an end in itself is utterly vacuous, insubstantial, and unserious. Its principled amorality becomes immoral in execution.