Wow, I guess I am on the other side of the fence after viewing this and JUST hearing about it. This is why I hate going to games, I miss sooooo much.
That being said, let me throw this spin on it...
He did not lead with his helmet. Form hit using the shoulder.
Timing is what is in question. If you have even been a gunner (any of ya?), you are not looking for the ball to time your hit, you are watching the receivers eye's, not unlike a DB on a deep pass route (hence the stop fade to combat that). You are watching the receiver watch the ball in and trying to time your hit to make a sportscenter highlight unlike most. The punt return collision has created some of the most memorable hits in the NFL, see Fred Young highlights....
So that being said, and not having any interest in any of the teams or players involved, call this an early hit, which in my opinion, is ten times less obtrusive than a late hit. a late hit is the brain saying, oh i cant hit him yet, but I am goinng to anyhow. An early hit is the brain saying if i teim it just right, i can be a star. I think roger goodell fines him $0 and suspends him for 0 games.