From a technical pov it would be wise to downgrade cowsay-off to suggests (or just remove the recommends) as mentioned here. That would exactly fit the reason for splitting out cowsay-off - it makes absolutly no sense to split out offensive content and then install it as a 'soft' dependency. Recommends are to strong, installed by default in debian and cowsay is recommend by games-toys and junior-games-text. Second: The cow (sheep) is not part of the official tar-ball, so it could be removed without further discussion about upstream if the maintainer think that's needed.
I don't want to judge filename or content, at least cowsay-off might not (will not) exactly fit for games-toys or junior-games-text.
