Neck Turning, Annealing, Trimming to Length, VLD chamfer inside neck, Graphite in Neck, etc. = all tricks or techniques used to uniform the brass to be as consistent as possible upon seating a projectile and for release of projectile upon firing of cartridge.
For some of us, Neck Turning is a required process to enable correct, even safe, fit of cartridge into rifle chamber.
My example will be 50BMG, but technique applies to all cartridges.
A Mil-Spec 50BMG chamber has a 0.562-0.564" diameter neck specification, and almost all manufacturers of brass casings have no trouble with this specification. The thickest neck wall I have seen is 0.024" on a Bosnian case (IK-98).
0.024 X2 = 0.048 + 0.510 = 0.558" neck outside diameter of a loaded cartridge which leaves the recommended 0.004 to 0.006" clearance on the diameter (0.002/0.003" per side clearance).
On my MATCH chambered rifles with a 0.554" diameter inside the chamber neck area, I would have a very tight fit even if possible to get it in at all. Thus I turn the necks to 0.021"max wall thickness to obtain: 0.021 X 2 = 0.042" + 0.510 projectile diameter = 0.552" diameter of loaded round on neck. This also gives a tighter than normal fit in chamber which requires that concentricity of all case dimensions and placement of projectile become critical for a safe round to fire accurately.
Since there is NO SAAMI specification for this round, variances do occur in rifles and the reloader MUST do due diligence in manufacturing loaded rounds in a Match Chambered rifle.
Inside neck reaming will not remove the variance in neck wall thickness like outside neck turning operation does, UNLESS a very specialized jig is made for holding the inside reamer concentric with OD while "boring" instead of reaming. I know of only two sources for this type of equipment.
After neck turning, the case must be resized again to properly position the remaining brass to proper concentricity of all diameters.
YMMV.