The phrase "whistling past the graveyard" is about projecting a false sense of confidence to compensate for your fears. He's not being disrespectful, he's just trying to convince himself that he's badder then anything lurking in the graveyard.
The phrase "whistling past the graveyard" is about projecting a false sense of confidence to compensate for your fears. He's not being disrespectful, he's just trying to convince himself that he's badder then anything lurking in the graveyard.