I got it and played the scene, Activision said they wanted the players to experience the game through the eyes of the badguys to give the player an even better idea of how evil the bad-guys in this game are, and it worked wonders.
However, what's controversial for me is the fact that
The US general you serve under, Shepard, is in fact working with Makarov and informs him you are undercover, he does all this to trigger a war with Russia. I'm too lazy to explain it now but in the end Shepard #%&*$# about how he lost 30,000 men in the blink of an eye(The nuke in the middle eastern level in the first game) and the world just ignored it.
IMO the level serves its purpose well, it's disturbing, it made me feel quite sick to a certain degree, and that's something not easy to do, I for example follow a lot of crimes personally over here in Sweden, have seen a lot of nasty autopsy pics, I have seen six year olds with their throats slit(German woman stalked Swedish man and attempted to kill his wife and her two children from a previous marriage). So it's not easy to disturb me.
Anyway, personally I find it sad that there's so many people that want this scene removed etc, what better way to make you truly dislike an antagonist than to experience one of his worst crimes through 'his' eyes?
IMO I like the fact Infinity Ward dared do such a controversial thing.