The lowering the head (what I’ve called looking at the ground rather than what you’re tackling as a youth coach) is far more of a risk to the tackler than to the offensive player. Honestly on that play he lowered his head but I’m not sure he even made contact with the helmet, so perhaps a poor example of the rule being enforced.
CFB just infuriates me. OU finally has the players to replace those shitty Mike Stoops defensive guys and the pandemic gives half of them an extra year to shit up the defense while all the younger, better players have gotten injured in the first two weeks. It is maddening.