I'm not sure if you or the guy breaking down the new rules is off, but it can't be both.
I'm going straight from the rule book. I don't see any mention of reviewing for incidental contact. Where did you find that at? I'd like to read it. Here is the rule in its entirety. Its in two parts, 1 for a helmet to helmet hit and one for the head and neck area.
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:
Launcha 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