No, it is a tribute. You are being cynical.

It is a celebration of the best that Judith Marie provided to the world and to her son. It is not about Maynard, but it inevitably includes him due to its context. He quite clearly tries to keep himself and his opinions out of it as much as he can so that the focus can be on her. Being about her, it talks of her beliefs largely from her perspective.

If Maynard wanted to be cynical he might say things like "Well, you're dead now, did all that stupid praying get you into heaven huh? You only prayed for me so you could get into the good books with 'God'"
But no, that would be rude, hardly a tribute.