If a buck like the eight pointer in the picture reared up on his hind legs like the two does are doing, he could rub that high and wouldn't have to back up to the tree. And notice that the upper portion is not rubbed nearly as much as the lower portion.
So okay, if you don't think it is a buck rub, what do you say it is???
I don't think a Buck could rub a tree like that while standing on his hind legs, at least not the tree you have pictured and that really depends on the actual max height of the rub, I don't think the Deer's anatomical structure would allow him to contort and position his antlers forward enough to make a rub that high, I'm not saying it's impossible, I just can't figure out how he could get into a postion that would allow him to make a rub that high, maybe If I were right there I would see it differently because seeing things in pictures sometimes do no good at all.
So if you don't have moose in your area I don't know what to think unless, maybe it's a Porcupine, I've seen porcupine make trees look like possible rubs but never as nice as what you have pictured.
Recheck the area for tracks or droppings or try setting up a trail cam to try and capture what's out there.
Other than that, it's anybodys best guess. Good Luck