I agree with the spirit of the rule. I will say that much. However, as I have said, along with many others, it needs to be re-written. IMHO the rule as written, with a slight tweak, involving tacklers wrapping up should suffice. I really don't see how a tackler who is wrapping up can actually commit that foul. They are incongruent actions. Helmets contacting each other happens 200 times a game. That alone cannot be the standard.
If you watch that Golson blocking video, to me, that is closer to the targeting situation than either of Gotsis's tackles. Although I would stop short of saying a flag should have been thrown in his case either. He was blocking so he can't wrap up anyway, but his helmet rammed the pursuer.
We all know what it looks like when a tackler launches himself at a player. It never involves wrapping up.
I look at it like the blocking in the back penalty. When it is close, look at how the victim falls. If he doesn't fall on his front side, don't even talk to me. It may look like it is more from behind, but if the guy falls on his back or side, it simply can't meet the definition. This is pure physics I am talking about here.