In the Times today, Kaplan says he would not have given the high tackle because Parisse was falling and the contact was with the shoulder and back of the shirt.
True - but the picture of the incident on P.54 shows the tackler (#20 - 6'4" and 225 lbs) standing pretty tall to make his tackle, with arm very close to horizontal and fingers in Parisse's eye area. I'd guess his arm is at Parisse's normal shoulder level, and Kaplan seems to have forgotten the existence of Ruling 6 of 2006 (incorporated into law in 2009!):
[LAWS]Ruling
6-2006
Union / HP Ref Manager
IRFU
Law Reference
10
Date
14 November 2006
This Clarification was incorporated into Law in 2009
Request
Situation:
A tackle is made, or attempted, where the initial contact is made below the line of the shoulder, but the arm(s) of the tackler subsequently make contact with the head or neck of the tackled player.
Question:
Even if the subsequent contact with the head or neck is not intentional, but the contact is dangerous, should the referee rule on the intent (initial tackle) ie. No sanction; or should the referee rule on the consequence ie. Sanction?
If the ruling is sanction, would the referee be correct in considering the dangerous aspect as accidental, and consider cards only if he deemed the tackling action to be careless?
Ruling in Law by the Designated Members of the Rugby Committee
The referee should not rule on intent, but on the outcome. In this situation the outcome was a dangerous tackle in that the tackler made contact with the head or neck of the ball carrier. For this type of tackle the referee has three options available: penalty only, penalty and yellow card, penalty and red card.[/LAWS]
The option of Penalise the Tackled Player was NOT one of those offered!