It is some time ago, when I was working on the problem.
If I remember right, the problem was, that jquery retrieves all elements which are positioned under the coordinates where you release the draggable. Hence it is no genuine browser event it uses the mouse down and mouse release events.
It makes no differentiation where the elements are located in the DOM or which element has the highest z-level.
my solution was to detach the drop handler and store it in a "data-drophandler" attribute on the drop element.
What would also be possible is a temporary change of the accept option.
All these works just in case you cover a specific element on purpose to prevent the drop on that specific element.
Otherwise you have to add a handler to all the doppables which determines whether the drop was in the bounds of a "cover element" and then dismiss the drop event.
I struggled some time with it, until I read the implementation of the drag and drop functions.