I'd disagree. 47% was an attack on anyone who's ever drawn a government check, ranging from civil servants, laid-off workers to SS pensioners. Between 47%, "like being able to fire people" and the Detroit bailout WSJ, Romney alienated key Rust Belt constituencies to enlarge his margins in solidly red states. And still lost the popular vote by 5%. Walker's response was, at worst, an attack on Obama.
Read the 47 percent remark:
There are 47 percent of the people who will vote for the president no matter what. All right, there are 47 percent who are with him, who are dependent upon government, who believe that they are victims, who believe the government has a responsibility to care for them, who believe that they are entitled to health care, to food, to housing, to you-name-it. That's an entitlement. The government should give it to them. And they will vote for this president no matter what. And I mean the president starts off with 48, 49...he starts off with a huge number. These are people who pay no income tax. Forty-seven percent of Americans pay no income tax. So our message of low taxes doesn't connect. So he'll be out there talking about tax cuts for the rich. ... My job is not to worry about those people. I'll never convince them they should take personal responsibility and care for their lives. What I have to do is convince the 5–10% in the center that are independents, that are thoughtful, that look at voting one way or the other depending upon in some cases emotion, whether they like the guy or not.