I'm wondering why he even burried himself in sand. I mean isn't it obviously that you can't breathe with your head in the sand? And what about his friends who were playing with him? Didn't anyone of them mention that it is dangerous to be buried by sand? The parents must have been shocked about their child being so naive/brainless.
Somehow it's really their fault, but I don't think it's funny. It's too wierd for being funny.
Well, I think it's a accident which could have been prevented.