I see it as sort of nervous joking. You are afraid it is, but of course you don't want it to be a dead 2 year old. So instead you joke, "Boy, wouldn't that be something if it is? I'll be rich, ha, ha, ha.....ha....."
I almost said something similar and very insensitive to my mom earlier today, but caught myself. A good friend of my brother died unexpectedly on Saturday, in Alabama. My mom (who lives in Florida) already had a plan to be in the same town on business this week, and the funeral is today, so since she is there on business she is going with my brother. My thought was, isn't that great that you were already there on business so you can go? But of course I don't think it's great that she has to go to this man's funeral, of course I don't think it's great that he died.