I'm sorry, I'll say that again:

The situation is simple enough. In any situation an offer of prayer is entirely anomalous to sensible human communication. If that communication is between a nurse and her patient it becomes an abuse of a trusting relationship founded, essentially, on the vulnerability of a human being and the duty of the nurse, which is simply to do her job. The issue here is that no-one, least of all a vulnerable patient, should ever have to be put in the position of having to refuse such an offer in the first place. Hence, the offer is a violation both of trust and common decency.

It would be like the nurse offering the patient oral-sex. Of course, all she has do is to say no - so where's the problem?