And all that matters because....why?
Seriously, you're absolutely right. But in actual practice, the calls and no-calls are so variable it's clear that nobody knows what targeting is. Not even (or maybe especially) the refs.
Add the clear influence of the position played by the guy receiving the hit, and you might as well have a drunk chimpanzee making the call.
As I've said many times before, the game is so much faster and the athleticism so much greater than in the past, I cut the on-field refs some slack. But every on-field targeting call is reviewed. And targeting is one of the few penalties that can be imposed from the box even if the refs on the field didn't call it.
So I simply cannot understand why the enforcement is so variable when review officials literally have a dozen camera angles, all with frame-by-frame capability, and as much time as they want to make the call.