Even if his defender is in a tough spot and needs to stop Tanner, there is NO reason for him to tilt his head as he is flying into Tanner like he did.
You could say that he didn't intend to lead with his helmet (and we hear over and over again that intent doesn't matter with targeting), but the reality is that tilting his head so that the crown of his helmet would make contact was unnecessary, but also exactly what the defender did.
Tell him to change the colors of the jerseys and ask if he'd be OK with a BYU player lowering his head at the last second to hit Huntley in the head with the crown of his helmet. I'm guessing he would say no.