Oh, Japanese would be a very easy language to do this with; I've heard rumours that the kanji 息 can be read as either "breath" or "penis", the words for "hated" and "pretty" are very similar, as are the words for "cute" and "scary", and the words for "husband" and "prisoner" vary only by vowel length. It would be so easy for a malicious Japanese-as-a-second-language speaker to completely mutilate what they were "supposed" to be saying ...
Re: any-language as an insult