I have made a lot of neck shots over the years, but I don't ever try it unless I am sure of the hit. I favor the middle of both lungs.
Still, when I have the neck as a target and the chest is obscured I will take them when I know I can make the hit. Here is one from a few years ago
2018 #1 Ant. Buck by
.com/photos/156296479N08/]Steve Zihn, on [bleep]