What a load of crap, indeed. The Top Gear crew are
exactly that sort of folks who would make fun of past armed conflicts, and yes, they did so on many occasions, not only in Vietnam, but
repeatedly throughout the years, the WWII being especially favored topic of theirs (and them being unapologetically jovial at Britain's victory any time it was brought up), and I am almost certain they made some Falklands jokes in the past as well. If they didn't, then it wouldn't be because it was something they wouldn't do, but because they simply didn't get an opportunity.
Then, let's not forget they used about every chance they got to make rude words "accidentally" appear from otherwise supposedly innocuous text after, for example, doors being open, and to decorate their cars with messages in general - think the USA special. In addition, they have made use of specific number plates in the past as well at least on one occasion I can remember (S15E06), and probably some more which I can't remember or be bothered to look up.
Pretty much, they have been doing exactly what they have been accused of doing for ages. So, I mean, come on, Top Gear, you "would not base a
joke around soldiers in conflict," eh? Except for all the times you did, we are not blind and deaf. Don't feed us this bullshit...
By far the worst part, though, isn't that they did it, and that it wouldn't be funny (ironically because they've done it so many times before), but that they feel they have to lie about it. With Clarkson also apologizing about some nursing rhyme that didn't even air (and again having to lie about what he thinks) and being "given an ultimatum", it all reads rather depressingly and makes the hosts look like three old men who are just too comfortable and don't have the energy or motivation to force the anti-establishment spirit through anymore. Which is a shame. But it wouldn't save the show anyway

.