If that hit is technically within the rule, then the rule needs to be changed - actually, I think the refs were dead wrong under the rules.
First, you had a body lying on the turf afterward, hardly able to move.
He was defenseless, which trumps everything else.
At that point of defenselessness, ANY helmet-to-helmet contact is targeting, particularly from the front.
If you watch the replay, you will see that he increased his speed as he raced toward the receiver, then put his helmet face to face with the receiver and struck him. There was no hesitation.
I think it's one of the worst calls ever in a playoff game and it affected the outcome.