The same comment, in the same tone, can be an intended insult, unthoughtful insult, unintended insult and a helpful question (Can I help you?). So evidently, it's the perciever that decides if it's an insult or not.
The justification has to do with the next phase. How do you respond to the insult and how should the (sometimes accidental) insulter respond to that in turn? I don't think there's a good generalisation that doesn't have plenty of exceptions for that.
Edit:
Take a gaming example. Say that you're extra helpful towards a girl in a computer game, because she's a girl and "girls aren't good at computer games". That's an insult and should be treated as "education time" (same thing as you gay example gave, even if it's rather offended than insulted), even if you didn't intend it as such. It's unintentionally demeaning. With a child, that kind of stuff can be both demeaning and correct at the same time.
One symbolic part of friendship is tolerating comments that if said by anyone else is an insult. That also means that the "insulter" needs to know when to not throw that "insult" since it will be taken as an insult at that point.
It basically falls down to what the larger society finds acceptable/tolerable or not.
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