There are always exceptions to the rule and anecdotal evidence that support or contradict good and bad theories or practices. The decision needs to be made based on highest likelihood,target that is available and ability to deliver the hits.
https://www.youtube.com/watch?v=UhSACg_QWz4
Here you have solid hit,plenty of penetration and possibly the first shot of the engagement yet a successful outcome for the good side and unsuccessful for the badguy.
I don't use the neck as a specific aiming point but it has some value for stopping a threat so why not use it on the way from the chest to the head. Even if a badguy is wearing body armor it doesn't cover high chest perfectly especially if the badguy is leaning forward,falling,wearing the vest improperly or loosely etc. Each person and each incident has plenty of variables that make any blanket statement to use or not use something always anecdotal until there are a lot of anecdotes to support it.
Then there is this.
https://www.youtube.com/watch?v=ebTM7zp41Vk