Might as well force them to stand still when tackled. The point of the rule is to reduce head and neck injuries.
And I'm ok with that if you write a reasonable rule.
Going high and hitting a receiver coming across the middle. No need for that.
An offensive player dropping their head and it being targeting or I have even seen it called when a d lineman jumped in the air to deflect a pass and came down and literally tapped face masks with the qb.
Intent needs to be factored in somehow. Especially when you're kicking a kid out of a game.