The rule says "when elbow contact occurs above the shoulders of an opponent." So it sounds to me as if they mean the shoulders of the person receiving the elbow.
Also, am not a fan of the 10 second backcourt rule. I don't like it much when refs have to count. They can't even count to 3, so I don't see how they can be relied upon to count to 10. In my opinion, the 30 second shot clock reduces the need for the 10 second rule.
Yeah, but a disparity in height would mean the taller player is likely to contact the smaller one above the smaller player's shoulders. Will this result in increased flopping to try to draw an intentional foul? And will the officials be vigilant about watching for this behavior?
I hope the 10 second rule is implemented. I hate to see a team play great defense on that end of the court and not be rewarded. These players are great enough athletes where they should be able to get the ball past the half court line in 10 seconds. Is women's college basketball the only level that does not use that rule? A great pressing defense is often not rewarded as they were in the past unless they cause a turnover. I wish they would bring back the jump ball as well. I hate to see a tie at the end of the game that resulted from good defense and then one team is rewarded because "it is their turn."