The targeting rule as it’s enforced absolutely sucks. Football is a dynamic sport. A defender can be in perfect position for the perfect tackle until the ball carrier is tripped/slips/etc. causing his head and neck area to be hit by the first defender. No intent and no way to stop it.
Targeting and roughing the passer are both judgement calls and a lot of officials make very poor judgements. Officiating often shows bias and they are easy calls for officials choosing to affect the course of a ball game.
Blatant targeting (a judgement call, see the dwags against Florida take out Kyle Pitts in 2020) deserves an ejection and at least a game out.