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I think maybe we're missing a key element here.....
4-12-5: Team control does not exist during a jump ball or the touching of a rebound, but is re-established when a player secures control.
Since there is no longer team control once the ball leaves the shooter's hands on a try or tap for goal (4-12-3-a), it follows that all players on the floor are, at that point, of equal standing - there is no offense or defense, just like with a jump ball to start the game.
This being the case, none of the rules references citing verticality of the defender, etc. would apply, since there is by specific rule definition no offensive or defensive team status.
Personally I treat it like I would a jump ball situation at the beginning of the game. IHMO, the key is the principle of advantage/disadvantaqe - two or more players going for the ball at the same time & contact is incidental - no call, play on. But if one player gets to it first & an opponent then reaches in or up & whacks him on the arm it creates a definite disadvantage - call the foul.
Just my $.02........
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