In a perfect world, I'd agree with you that there should be some leeway when it comes to intent. Josie clearly had no intent to target, since he put his head down while the player was still upright, and the player subsequently stumbled thus dropping his head right into Josie's helmet.
Since we don't have that, opening up this rule to interpretation of intent, would be a disaster, IMO. It would: 1) slow the game down even further, as refs would have to look for both targeting and have to figure out whether it was intended or not; 2) open up the refs' decisions to more scrutiny than it already has, making an already difficult job even harder; 3) allow players to make it look unintentional - what if it was Josie who "stumbled" into the player? Most importantly, opening up the rule to asses intent would partially defeat the rule's purpose of trying to make the game safer, because it could potentially allow for helmet to helmet contact under circumstances of it being unintentional.
Football must do everything it can to make the game safer, while doing everything it can to preserve the integrity of the game. If it doesn't, the game may not be around much longer. I can tell you that we are seeing significant drops in the numbers of kids playing HS football in our conference (Iowa 4A), and I think it's due in large part to head injury concerns.