that it doesn’t have to be contact to a defenseless player. If the forcible contact is made with the crown of the helmet it is targeting according to the rule. This is the part of the rule that is designed to help keep tacklers safe.
“-A player lowering his head before attacking by initiating forcible contact with the crown of the helmet.“
I’m not even saying this play was targeting. I even said to my friend sitting next to me, “they might call that targeting on replay, but I think it was a perfect football play”
But if they threw the flag, that would be the basis, not the defenseless player condition.