Im not Maori so I couldnt say. But I would assume, like singing a song, that it could be either sarcastic or directly disrespectful. I would assume in this case it was not sarcasm, but directly disrespectful, considering she ripped up the bill while performing the haka.

If I had to take a guess based on what I know about other Pacific Island cultures, a sarcastic haka is probably not a common thing. But could exist I guess