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The wording is inconsistent but personally I believe the Rule Book wording is correct..."the opponent of the scoring team."
Consider, the Case Book refers to offense as A and defense as B. Take this play, A7 throws to A89 but the pass is intercepted by B24 who returns it for a touchdown. During B24's run, A86 clipped B25.
A86 for this play is on offense. But since the turnover occurred during the play A86 converted to defending against a score, therefore, he is "the opponent of the scoring team."
Technically, A86 is on defense at the time of the foul but during the play A86 is designated as offense.
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