If it was another player I could brush that play off as incidental contact. But Bryant has a history of elbowing people, especially in the playoffs. Marko Jaric and Manu Ginobili were very clearly intentionally elbowed (and Kobe suspended for the latter) and Ron Artest, Mike Bibby and Shane Battier were all hit with clear cheap shots as well.
Watch the arc of his arms. He could have thrown the pass to the location he did without the contact. He comes up, hits Nelson to clear him out and then resets his arms to throw the pass. I wouldn't call him a dirty player (he's nowhere near Malone/Stockton/Bowen etc territory) but he occasionally makes very dirty plays.
That said, the Magic lost this game. Yes, the Lakers definitely won it in overtime, but the Magic lost it in regulation. You can't shoot yourself in the foot against the most talented team in the league and the single best player/closer in the game.
For Dwight Howard, this extended playoff run and loss in the Finals should have shown him above all else that he must develop an actual post game beyond establishing position and dunking on people. Until he's an actual offensive threat down low rather than simply an imposing physical presence, this team is going to falter in the postseason when he is doubled or fronted with strong weakside help.