It meets the criteria for a foul in the laws that begins with the word "usually". The law was never meant to be applied in a black and white fashion like that. The only law that actually matters is section 1: was it deliberate. Its only confusing to you because it would be easier to understand if it was black and white, but its not. The referee has to look at all the situations leading up to the ball hitting the hand above the head. I can personally think of several situations where I would not call a pk handball even if it hits someone's hand above their head. and all of those would be "unusual". It is my prerogative because I am the only unbiased person on the field that tries to call a fair game, and if in my opinion, a pk for a ball to hand above the head is unfair, then I won't call it.
I don't understand what is so special about handball. Everyone understands the gray area that can go into calling and not calling fouls, giving and not giving cards, etc. But everyone seems to want handball to be called like offside.
Get over it, the only reason the handball rule existed in the first place was to make soccer a game played with the feet, otherwise it would just turn into rugby. Everything else is just nitpicking because the original purpose of the law has already been met. And I'm okay with nitpicking because we need to draw fuzzy lines somewhere. I think Handling should just be a IFK unless its a DOGSO personally, but I just call it the way the law intends.