I know the rule and all that...blah blah blah. However, there is the letter of the law and the spirit of the law. On the play, Emmanwori had stopped. He was not making any movement towards the ball carrier. Yes, Emmanwori lowered his helmet, but he was not moving. The offensive player lowered HIS helmet and ran into Emmanwori. So, so how can it be targeting when the offensive player lowers his helmet into the defender's helmet and initiates contact? Again, in the spirt of the law.