I don't post with O&M galsses on. Here's the definition of targeting, although it sounds like you already think you're an expert on the subject...
"No player shall target and make forcible contact against an opponent with the crown (top) of his helmet. This foul requires that there be at least one indicator of targeting (See Note 1 below). When in question, it is a foul.
No player shall target and make forcible contact to the head or neck area of a defenseless opponent (See Note 2 below) with the helmet, forearm, hand, fist, elbow or shoulder. This foul requires that there be at least one indicator of targeting (See Note 1 below). When in question, it is a foul (Rules 2-27-14 and 9-6). (A.R. 9-1-4-I-VI)
Note 1: "Targeting" means that a player takes aim at an opponent for purposes of attacking with forcible contact that goes beyond making a legal tackle or a legal block or playing the ball. Some indicators of targeting include but are not limited to:
Launch—a player leaving his feet to attack an opponent by an upward and forward thrust of the body to make forcible contact in the head or neck area
A crouch followed by an upward and forward thrust to attack with forcible contact at the head or neck area, even though one or both feet are still on the ground
Leading with helmet, shoulder, forearm, fist, hand or elbow to attack with forcible contact at the head or neck area
Lowering the head before attacking by initiating forcible contact with the crown of the helmet
Note 2: Defenseless player (Rule 2-27-14):
A player in the act of or just after throwing a pass.
A receiver attempting to catch a forward pass or in position to receive a backward pass, or one who has completed a catch and has not had time to protect himself or has not clearly become a ball carrier.
A kicker in the act of or just after kicking a ball, or during the kick or the return.
A kick returner attempting to catch or recover a kick, or one who has completed a catch or recovery and has not had time to protect himself or has not clearly become a ball carrier.
A player on the ground.
A player obviously out of the play.
A player who receives a blind-side block.
A ball carrier already in the grasp of an opponent and whose forward progress has been stopped.
A quarterback any time after a change of possession.
A ball carrier who has obviously given himself up and is sliding feet-first."
Point 1: Obviously the Duke RB was not a defenseless player, per Note 2 posted above.
Point 2: That leaves the only basis for a targeting call as detailed in Note 1, and here's why I say the call doesn't meet the letter of the rule: The trajectory of the tackler at no point in time was aimed at the head or neck area of the RB, and IF the RB had not lowered his head at the last second to initiate the helmet-to-helmet contact, then there would NOT have been any helmet-to-helmet contact. Note 1 explicitly states INTENT to hit the head and neck area or INTENT to hit with the crown of the helmet, and neither one of those was the case here. If the RB does not lower his head, then the tackle is made via shoulder-to-chest contact based on the trajectory that the tackler was on.
It was a horrible call, period. I hope the replay official gets reprimanded this week.