According the way I've seen the rule called for a couple of seasons now, it was
targeting. Disclaimer: if someone with more time than me this morning could dig up and post the relevant rules, that would make for a better discussion.
Defender comes in and the initial contact is directly to the head of a defenseless player. With the way I've seen targeting called the last two seasons, crown of the helmet is not a requirement here. In fact, helmet to helmet is not a requirement here. Was there forcible contact to the head or neck area (my understanding of the rule) of a defenseless player? The answer is 100% yes. Ergo, targeting.
Intent doesn't even matter. It's not just that the rule wants defenders to not deliberately spear a guy in the head. The rule places a responsibility on defenders to avoid hitting the head or neck area of a defenseless player. The defender has a responsibility to not do that, and he failed. The defender should have come in lower.
It was 100% targeting according to the way that I've seen it called the last two seasons. IMO, the refs chickened out as it very likely would have changed the game.