The biggest factor of determining whether or not to try a head/neck shot is how accurately that person can shoot a their weapon. Also, shot distance, how the animal is standing, and whether or not the animal is moving determines if a head/neck shot is advisable. The heart/lung area allows a certain margin of error so that's why its so popular.
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"No free man shall ever be debarred the use of arms. The strongest reason for the people to retain the right to keep and bear arms is, as a last resort, to protect themselves against tyranny in government"
-- Thomas Jefferson, 1 Thomas Jefferson Papers, 334
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