To me, it makes no sense to NOT take a high percentage shot (heart / lungs). We owe it to the animals to make a quick clean kill. I always shoot for the vitals...10yds away, or 200yds. Low percentage shots (head, neck, and others) have a higher probability for something to go wrong.
I know...some folks always shoot em in the neck or head and have no issues....blah blah. I've seen a couple deer running around with jaws blown off over the years. That is a brutal death they have to suffer from a headshot gone bad. Not saying folks don't make bad shots going for the vitals, it happens. Just that more likely you will get the deer on that situation than a head or neck shot gone bad.
Take high percentage shots, we'll all be better off for it.