IMPROPERLY TAKEN PENALTY KICK (UAE VS. LEBANON)–REVISED ANSWER

Question:
In a recent game between UAE and Lebanon there was a penalty kick taken with the back of the heel. The player approaches the ball and without stopping his run-up turns around to knock the ball with his heel.

I realize this is played under a different football association, but in USSF – is this legal? Or would it be considered “Excessively changing directions or taking an excessively long run to the ball (thus causing an unnecessary delay in the restart, in the opinion of the referee)” as in the August 25, 2009 position paper? Specifically excessively changing position. My feeling is that this is unsporting, but I am wondering if that position is the one taken by USSF.

A video of the situation is here.

http://www.yardbarker.com/soccer/articles/msn/the_most_arrogant_penalty_kick_of_all_time/5587765

or

USSF answer (July 19, 2011) REVISED JULY 25, 2011:
No official position on this matter has been taken by either FIFA or the IFAB as of July 25, 2011. Until such time as there is an official position from the IFAB or from FIFA, we will not discuss this matter further.