My dad used the neck shot 98% of the time. He always would shoot then right where the neck joins the body. He never did lose one. I have yet to take one w/that shot but if it was the only shot that presented itself, I wouldn't hesitate to take it.

To elaborate on your ?:Most people take them because its a boom-flop deal. Not one of the seemingly hundreds of deer I seen my dad take w/that shot ever moved. They went as far as their nose to the ground. Like it was said before, you don't ruin any meat to speak of that way, but I still think most do it for the lack of tracking they have to do.