He led with his helmet to a defenseless receiver. That is 100% a flag. Texans already got called for it this year on a Ward hit to a players chest.
Burrow got a softer call. Just blows my mind that the refs are missing these physical flags. If you let them go both ways I would prefer it, but can't call Andersons and not ring the Bengals up for theirs.
Both players were in the air, making a play, and he hit him in the ribs with his shoulder. Don't be a p***y.