Who would be more offended by the Jesus guitar -- Christians who find it tacky or even sacreligious on the one hand, or nonbelievers who don't want to hear about it on the other?
Bad as the guitar might be, the shirt is way cool. And $50 isn't really that terribly high a price for a good-quality extra-colorful "Hawaiian"-type dress-casual shirt. I spend almost that much once each spring for one of these:
Scroll down just a bit to see the shirts. My favorite, of course, is the 1999 Gator shirt, middle of bottom row. (Click any of the little "thumbnail" shirts to see it in large format).