My dad has a history of attempting the neck shot, with varied success. In general, I see it as much more risky in terms of miss/wound than a "vital zone" aim point. It's hard to say what happened exactly with a wounded animal, since by definition we don't have the animal to see where exactly we hit it, but I have seen a few go unrecovered with neck aim points.
It also does not consistently result in "instant" incapacitation. I agree, it seems like it should, but it doesn't. Even with .30-06 and 12ga slugs I've seen deer run a fair bit on neck shots. *Graphic description to follow* One in particular, I have never seen such bloody carnage. There was literally blood for several yards on both sides of the deer's path, for a solid 40-50 yards after the shot, we could even see where it bounded because the blood would be 6-8 feet up the side of trees. This wasn't simple "spatter", it looked like somebody hung gallons of red paint and shot them with 12ga slugs. Where the deer died, it was in a small depression and looked almost to be floating in a pool of blood.... yet it had managed to go 50+ yards after the shot.
Having seen the aftermath from at least a dozen or so cartridges, using several dozen different bullet options on at least a few hundred deer, and having seen impact points ranging from literally nose to tail and 90-180 degrees, I can tell you that my personal experience indicates that the high-shoulder shot is the 1st or 2nd easiest to make (arguably, 2nd to straight vital zone), plenty easy enough for any competent shooter, ruins less meat on average than any other reliable aim point (I do not consider head to be reliable) and has the best success rate of any spot I've seen.
I've never seen a deer hit with that aim point escape. Yes, it can get ugly, if mistakes are made, but they don't escape. Whereas a low shot with a vital aim point can sometimes hit only leg, a low shot with high-shoulder aim hits... the vital zone. A high shot that hits anything at all almost always (always in my experience but I acknowledge the possibility of not) damages the spine and allows for a kill, and a shot that goes left or right also almost always (same disclaimer) hits spine and/or vitals and so results in a kill.