I agree with you except that you are talking about comments that fall into the exception that i mentioned-- (not including making comments that are inappropriate when made at any time).

In this scenario would it really be a problem if a player announced that they had thrown away the hand that would have won had they stayed in? example board comes up 23456 at the showdown a player tables AK and another player mucks there hand, what difference does it really make if another player now announces that he fold 67 pre flop? It would be inapprproiate to try to embarras the guy who through away the split but that is true regardless of of when you do it.