Just for the sake of furthuring the conversation, here is the exacting language used in the NCAA rulebook in regards to targeting.
ARTICLE 3. No player shall target and make forcible contact against an opponent with the crown (top) of his helmet. When in question, it is a foul. (Rule 9-6) (A.R. 9-1-3-I)
ARTICLE 4. No player shall target and make forcible contact to the head or neck area of a defenseless opponent with the helmet, forearm, hand, fist, elbow or shoulder. When in question, it is a foul (Rules 2-27-14 and 9-6). (A.R. 9-1- 4-I-VI)
The problem with the rule--and the thing that, unfortunately, made it a penalty on Lomax--is the final wording "When in question, it is a foul." That's a really, really strict standard. In the case of Lomax, if you watch the video, it is clear that he did the following:
1. Made forcible contact.
2. To the head/neck area.
3. With his helmet, forearm, hand, fist, elbow or shoulder.
There is some question about:
1. Lomax's intent.
2. Whether or not West was a "defenseless opponent."
Unfortunately, the strict standard of "When in question, it is a foul" necessitated that a targeting penalty be called on Lomax in that case. It's a really strict standard (I think excessively so), but it is the rule.
http://www.youtube.com/watch?v=EHXBV7yxJw4