I've taken 2-3 neck shots over the years.All were 20-30yrds tops.All were deer that gave only a neck shot and gettin antsy - ready to bolt.

My huntin buddy took a neck shot on an 8pnt this year at about 60yrds.
The deer would not move away from large oak tree and gettin antsy.He dropped him with a .50 cal muzzy.There are times when the neck can be a decent kill shot.

For the life of me I don't understand why a hunter would try a Neck shot when he/she has a clear heart/lung shot.A much larger kill zone than Neck not to mention better percentage of clean kill even if your off by 3-4-5" ??

Shoulder shots;
Might not make sense to some - but - In certain circumstances are good humane shots that will drop deer.I've taken SS shots on state land under certain circumstances as I babbled on in previous post.

At present I do alot of hunting adjacent to tidal marshes on private farm.
I have and will take a SS when I suspect a deer could run into the depths of a tidal marsh with sink holes and the like. A place hunters don't want to venture alone! Deer also tend to simply vanish in marshes.Shoulder shot will stop em cold.

Other than that I would agree 100% Heart/Lung is the way to go.