The only difference in lung shots is if you hit one or both lungs. Double lungs shots kill faster. The times I have put major effort into tracking a deer have included a single lung shot and shoulder hits with a bow. Being mindful of quartering shots will help avoid that. With Indiana legal low velocity firearms I aim high lung to stay safe if bullet drop comes into play. As a plus, 3 out the last 6 deer I have killed with a firearm have been dropped dead deer with severed spines. The other 3 were double lung hits. With a high powered rifle just aim for the vitals, bullet drop and shoulders are not such a potential issue.