The hit and entirety of the play are being blown out of proportion and part of it probably comes because of Jim Harbaugh blowing Matthews comments out of proportion before the game, comparing them to bounty type comments...
1. The hit wasn't 7 feet out of bounds.
2. Matthews was IN THE ACT of starting a tackle as Kaepernick was pointed in the direction of going out.
3. There was no head hunting involved throughout the entire hit and no part of Matthews arm(s) even came close to Kaepernick's neck. His arm is draped across his chest.
Was it a late hit? Clearly.
They happen.
Great advice Jimmy...punch a helmet.