This video offers surprise, humour and it pushes the limits. Is it acceptable? You be the judge.

My Take:
I would classify this as quality viral marketing. It is relevant to the message Audi wishes to portray and it connects with audience emotions. I personally love it, but maybe it is because I have never been directly effected by suicide. 

I know that suicide is a serious issue with youth today.  Those who have been effected will have a strong view and opinion against any brand that uses it as a joke to sell more products.

Viral marketing is about connecting with your target market and not worrying about the opinion of everyone else.  If you offend a few but deeply connect with those likely to buy, than you can "say" it was successful.  But youth are the future.  We need to be considered in every ad and communication piece, because once we have formed an opinion, it is a lot harder to change it...

Reference: http://www.adverblog.com/archives/004152.htm