Rules folks haven’t been able to agree on appropriate handling, so they seek cover by saying rule protects both players, in particular highlighting the defender delivering the blow.Have said this for what seems like 10 years now. Soccer sucks, but something that mimics their card system makes sense. Level 1 vs Level 2 flagrant type stuff. Not all targeting is created equal, although since they can't even figure out what's targeting and what isn't, it would be hilarious for them judging a "level 1" vs "level 2".
Either way, it's totally broken and has been forever.