firemen, police departments, health professionals were impacted directly by the tragedy.
Alan Jackson saw an opprotunity to pull on some heart strings, write a cheezy ass melodramatic homage to the whole thing and get a #1 hit... not based on the merits of the song, but on the climate of the times... he exploited a tragedy, plain and simple.
had he give profits from the song to charity, or something like that, fine... but... no. he did it to make money, plain and simple.