I tend to agree with you Slander.....
If he said what it has been alleged that he said (& I hope that made sense), then it was a bloody awful thing to say and should never be condoned.
But how many truly god awful things get said on a footy field during a match? And in the future are all these god awful things going to get sent to the tribunal for evaluation, especially when a player retaliates and gets himself into (big) trouble.
Headland was an easy target, and has proved exactly why.
If the AFL think, and can prove, what was allegedly said then fine him, officially warn him and move on.