Haha... The conspiracy theories begin.
What's more likely,
A guy who habitually sticks his foot in his mouth does it once more,
or
Widow comes up with intricate plan to hustle the public by making up a lie on a recorded call, colluding with a congresswoman and risking exposure all while dealing with the death of her husband?
For what it's worth, 60% of the public dislikes Trump, minorities reaching hate status, wouldn't surprise me if she got it the wrong way and Trump didn't mean it in the way it has been portrayed.
But the fact that the man goes on the offense rather than apologizing for any perceived callousness, speaks to the guy he is.