Neck shots are all I do out to 300 hundred or so yards. Alot of hunters around here do.
Contrary to popular belief, you do not have to break the spine. I've shot MANY deer that way and and a couple elk and have never lost one. Just aim for the middle and it will drop instantly. Especially with 30-06 (my favorite). My daughter shot a 290lb mule deer buck in the nack at over 300yds with a 243 and SST's and it was an inst-drop.
The hunters with bad results may have made a bad bullet choice. There is also a misbelief that you need a 300mag for deer and 338 or bigger for elk. Those guys just need to learn to put the bullet where it sposed to be or stay home. Thats just my opinion.