The only thing I can think of is that they felt it looked more like incidental contact. He lowered his head a bit but didn't hit exactly with the crown of the helmet, but rather the "forehead" of it for lack of a better term. In my view, though, consistency required it to be called targeting, though I did think it was somewhat in a gray area. That being said, I thought we got more breaks from the refs than went the other way. On their TD that got called back, I thought surely somebody was going to get tagged for unnecessary roughness (or a late hit) in the end zone up around the helmet area, but the p.f. went against Syracuse.