Discovered this tonight, dunno if this got posted before so delete this is it has.
Well, I don't mean to be that guy that splits hairs here, but eh, what the hell...
1. Paul Walker wasn't actually driving the car he died in.
2. The Fast and Furious movies are popular, so naturally somebody was going to make a Paul Walker joke about racing cars.
3. The joke itself didn't mention anything about Paul Walker dying, so it's technically not a Paul Walker "death" joke.