As Outdoor stated originally I believe we are talking about using a gun, not a bow.

To that end, I still don't recommend neck shots for 99% of the hunters out there. Most are not proficient with their guns and can't bank on accuracy of their rifles. I, too, have neck shot game but the only time was a huge whitetail running past me at 40 yards and I missed my first shot at the lungs and thought I hadn't lead him enough so I aimed at the neck and got EXTREMELY lucky (see my sig. for picture).

If I was in a situation where there was an animal I really wanted and it was close enough and the only shot I was sure would be a neck shot and I had a good rest and I knew my rifle was on, blah, blah, blah...

I would take a neck shot if I really thought it was ethical and the best option for the situation. However, I won't take neck shots if there is any chance of getting a better shot at the heart/lungs. I NEVER go into the woods thinking I'll shoot my prey in the neck. It mostly depends on the situation presented and the conditions. Way too risky a shot and very few times most hunters should attempt it without VERY good reason (not ruining meat is not one of them). I know for years many old times would only shoot in the neck for a multitude of reasons but those seldom apply any longer. I believe it's not ethical to try for that shot MOST of the time for ANYONE. It's just not humane. I've heard of way too many stories of deer and elk running around with their lower jaws blown off, holes in their esophogas, etc. to think I'm going to take a neck shot without some strong reason behind it.

Best bet is to just shoot for heart/lungs and plan on that shot.