The actual rule doesn't include the word 'intent' anywhere.
The interpretation of the spear tackle has moved away from the question of intent.
But I do not see a clarification or a definition in the memo that Stutts linked, of what a tackler would have to do to avoid the description
'no regard to the player’s safety'
'The lifted player is dropped to the ground from a height with no regard to the player’s safety. A red card should be issued for this type of tackle.'