It's not about the initial point of contact. It's about the principle point which in my opinion is his head. There have been many cases where it's shoulder on shoulder, but the player making the hit has his shoulder slide up to the other guys head. To me, both angles look like they are head shots (initial + principle) and the follow through makes it look like a body-check afterward.
I've also read other people saying that Burrows was reaching, was low or put himself in a vulnerable position? For anyone who thinks that, you can not be any more wrong as Burrows is clearly in a upright position as he is hit. You can even see niederreiters right skate push off the ice for that extra height
Either way, the league letting this go basically says, "Headshots are OK Now"