While my favorite shot is center of the shoulder shot, Circumstances often dictate a different shot. As for the neck shot I try and avoid it as much as possible, since there is about 50 to 80 lbs of meat on the neck of a moose, and 30 to 40 lbs on a caribou.
A few years ago I was out hunting Moose and spotted a moose lying on the side of a hill, about half way to the top. As we climbed the hill with snow machines we were hidden from view till we got near the moose. At 250 yards the moose raised it's head and looked at us. I stopped and told my partner if we try and get closer it will jump and run. So I sat down and placed the cross hairs right between it's eyes. The moose's head just dropped, I had hit right between the eyes, the uphill shot had moved my bullet to be dead on at 250 yards instead of the normal 200 yards I sight in for.
Last year I was hunting varmints, so the only bullets I had were 125gr varmint loads for my 30-06. The old miner I was staying with asked if I could shoot him a moose for meat for the winter. He had a tag, but his eye sight is so bad he can't see beyond 50 yards. He signed me a proxy so I went out and found him a moose. I stalked to 80 yards, and took a behind the ear shot. Dead moose, and that was the only shot I could have taken with the varmint load I had.
About five years ago I was out hunting moose with a muzzleloader. As I was returning to the cabin that night, a small bull challenged me for the right to the trail. Unfortunately I had no place to go due to deep snow and no reverse on the snow machine I was riding. I hate a head on shot, but I shot him dead center of the chest. Down to his knees he went, problem is he got up and continued the charge. I dove over the snow machine and into the deep snow beside the trail, scrambling under the low branches of a big spruce tree. He ran about 100 yards and fell.
But unless it is the only shot offered I will pass on the head shot, taking the center of the shoulder shot as the best one. Most of my shots are made with the animal standing broadside looking directly at me. So the head shot and the shoulder shot is there, I'll take the shoulder every time.