I'll take headshots and neck shots all day long provided the circumstances are right. Never had one walk away from a neck shot and all headshots have been on the money but I shoot my rifle and load a bunch through the year/season and know exactly where it is going.
What surprises me is why people don't take the high shoulder shot more often. If you know the anatomy of the game, it is a much larger target than the heart and 95% of the time puts the game on the ground immediately. You hit the Scapula and blow it up, you take out the spine and motor movements, lung function and heartbeat plus you litter the lungs with a ton of bone shrapnel.