When I only hunted rifle country in the Catskill Mountains in NY, I frequently took neck shots. I only did it on deer that were perfectly still. Whether facing me, or broadside, the neck shot was 100% lethal, and the deer dropped in its tracks.
That said, you HAVE to know what your gun is capable of doing. And, far more importantly, you have to know what YOU are capable of doing. The neck is a large target, but you still have to hit it and have the patience not to take a moving shot.
Just my opinion, but I'm a big proponent of neck shots.
As an aside, head shots? Never. Therein lies a huge chance for wounding, maiming game.