I'm sorry but I totally disagree. Executing a difficult and extremely skillful move against an opponent has everything to do with playing the game and goes to the absolute heart of the phrase that you've shortened and altered the meaning of above. The full quotation should be:
"Football must be attractive and enjoyable for players, match officials, coaches, as well as spectators, fans, administrators etc."
As a coach, I used to spend hours (and have special, dedicated skills sessions) teaching "moves" to players, such as the "Cruyff turn", the "elastico," the "Rivelino" and yes, the "rainbow." As a coach, a spectator and a fan, I reckon there are few things more attractive and enjoyable than watching a player pull off one of these skills.
When Johan Cruyff did that famous (and possibly the first?) "Cruyff turn" in the World Cup game against Sweden, that we've all seen the clip of, the opponent was left bewildered and humiliated, almost ending up on the seat of his pants on the deck. According to what you're saying, Cruyff should have been booked for it as he most definitely humiliated his opponent.
As far as I'm concerned, a player should never be cautioned for using a difficult foot-skill or intricate move to take the ball past an opponent. Taunting a player using provocative, derisory or inflammatory language or gestures is a different matter, of course. Skill should never be punished.