I'll take a stab at it:
First off, the wave is far smaller than the human figure. I think this is supposed to represent our efforts to try to reduce this horrible catastrophe to a level that we can attempt to comprehend. It could also represent distance: that we are so far removed from the suffering that, again, we can't really absorb how terrible it is.
The human figure is also drawn in a cartoonish fashion. This could portray our efforts as laughable and not really making any difference, or that we are incapable of seeing the real world.
Finally, there's the tombstone. This could show that our attention is on the dead, but not on the suffering of the living.
Conclusion: it's an interesting way to make a statement, but I don't agree with it. Instead of squandering all that time on that drawing, the artist could have made a real effort to help out (worked a few hours and donated the money, for instance). Perhaps it's an admission of his own selfishness.
