True, the neck is a smaller target than the chest, but if you are happy to shoot at the chest of a deer at 400m then you should be accurate enough to nail it in the neck at 40m. When I aim for the neck I imagine my bullet passing through the center of the neck, no matter what the angle or how far up the neck you aim. This seems to flatten them. The one shot I won't take is front on into the brisket. Lost an animal at 5m like that (big calibre and good bullet) and know 3 others that have had the same problem. I will always aim further up the neck now.
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