Ok, I'm curious now. We all know the rules so a "good explanation" is not very helpful; we get it. But the article starts off by saying "Under part 107..." so as a recreational flyer, please help us understand why you say the rule is the same for recreational flyers in the US when recreational flyers can only fly under the exception and technically do not comply with the whole of part 107 rules? Perhaps this rule is part of one of the CBOs?
There are not two sets of rules; there is only one and it's "part 107" and you need a part 107 license when you comply with those rules. If you don't, you can only fly your drone under the exception and it's section 44809. There you will find what you need for a recreational flight and something tells me you won't find anything about flying over tall structures in uncontrolled airspace. Would love to be wrong on this one.