I am simply curious as to whether it is acceptable to publish an SCP that may or may not insult someone.
The whole "may or may not" bit makes this question hard to answer.
Basically, the more offensive the content you intend to include, the better the article needs to be written. If there's a compelling narrative reasoning behind the introduction of the potentially insulting topic, then you might have some leeway for using it, but if the content isn't justifiable in any storytelling sense (and here's where it's important to get feedback from other people; you as the author have an automatically different view of the pieces you write since you're the most invested in them), then it's best not to use that material at all.
Of course, the answer is much, much more straightforward if you just tell us what you have in mind.
What do you plan on writing that runs the risk of insulting someone and/or their religion?