Silly CNN. Always tryin to stir up sh!t.
I won't pretend to know exactly how Pepsi's business operates, but I imagine the can's design was created by a local marketing contractor and approved by a regional sales manager. The folks in Dubai are probably not as sensitive to seeing a plane near a skyscraper as Americans are, so they probably didn't make the connection.
Chalk this one up to an, "oh sh!t, my bad," moment and move on. The United Arab Emirates hold an incredible amount of wealth and is one of the rare pro-American governments in the middle east. I highly doubt they would intentionally want to insult Americans in this way.
