No problem:Please tell my why, purely for targeting purposes (...)
Because it is mentioned in the section for targeting spells.
Because it is mentioned in a paragraph that states a special case ("Some spells...")
Because it is not mentioned in the unconscious condition entry
Because the unconscious condition entry works like helpless (it is even linked in the SRD)
Oh, and this thread is actually for RAI rules suggestions and voting on them. Let us not destroy the OP's intent by moving this into another direction. I think, if you wish to continue, we should take this discussion out of here. Perhaps you'd like to open a new topic. I'll gladly repeat my points there.