I don't think a clown is inherently making fun of a kilt that he's wearing more than any other clothing- the point of clowns is comic exaggeration! They wear brightly-colored ruffly shirts, or pants with hoops and suspenders, are big flopppy shoes- are they 'making fun' of pants and shoes? Or just exaggerating them?

Now, if the clown was running around taking money out of people's pockets or had a sheep attatched to the front, that would be offensive, but I don't think a clown in a kilt is bad.

Can anyone find a picture of the performer? I'm really curious now.