I've heard sermons that say taking the Lord's name in vain has nothing to do with swearing and everything to do with being a good ambassador for God. It talks about filthy language elsewhere in the Bible, but it's clearly a lesser commandment in that context, and I think God is more interested in the intent behind the swearing. Besides, the evolution of language means certain words become more or less offensive over time, so that has to be taken into consideration too. Often offence at a word is a socially constructed thing, not a biblical command.