My argument is the act of creating something can be offensive on its own, hence if you find "item x" to be offensive regardless of who its being sold to or for what purpose, you can't be compelled to make "item x", but if you'd sell it to one person you must sell it to anyone who can pay for it.
Why? Why do you believe it is a society's role to compel this? Why do you think society has, not just a right to compel this, but a responsibility to compel this? Why do so many people want the force of government to regulate other people's behavior so much? Please. Just. Stop!