An Australian firm has done so in a TV advertisement:
"The ad for electronic goods retailers Betta Electrical recreates the Christian nativity scene, showing three wise men offering gifts to baby Jesus as he lies in the manger.
The commercial, which has angered Anglican and Catholic leaders, shows Jesus throwing gifts out of the manger as the words "Give a better gift" flash on the TV screen.
Source
Christians worldwide have of course gone on a rampage, trashed all the firm's stores and called for the beheading of all staff of the advertising agency. And the political Left have defended them for doing so -- saying that their feelings had been hurt and it was all due to poverty anyway.