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I e-mailed Gary Whelchel AIA State Commissioner of Officials, rules interpreter for the state of Arizona, and he served on the NF rules committee.
Here is what Mr. Whelchel had to say:
The key phrase is "maintain legal guarding position" - emphasis on maintain. Defensive players with their back to the offensive player are NOT in legal guarding position.
The rule of thumb and by interpretation is that if the offensive player gets beyond the defensive player, then the count is ended - and the usual criteria is based upon "shoulders past the defense".
This does apply to all directions, and if B is not in legal guarding position (by turning away) then the count ends.
I hope this helps. Perhaps he will pass it on to the NF.
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