That "work of art" is certainly blasphemous, attempts to destroy it, to publicise it are exactly what its creator wants. It is all rather puerile, a not very significant "artist" wanting to offend a handful of Christians, a rather silly gallery curator putting the wretched thing on display - it is about publicity seeking - giving the thing publicity, taking it seriously, is playing their game. Better to campaign for the sacking of the curator for wasting public money. The "art" here is not the object itself, a crucifix in a yellowish haze, it is not actually unattractive, it is offensive only when we are told it is a crucifix in urine. It is the reaction the creator is interested in that is the "art".
I am offended by it but on Good Friday the Passion of Christ tends to put things in context, this particular object is just another reminder of Jesus, and his followers, being loaded with contempt, there are worst acts of blasphemy. Abortion is worst. Child abuse is worst. War is worst. Torture is worst. Treating the young, the elderly with contempt is worse.
Failure to pass on our sacred faith is worst!