It is my understanding that the high shoulder shot is the holy grail because it puts the animal down right where it was shot. This can be vital when shooting long range, and makes it more likely to recover the animal. The reason this shot anchors an animal, is when a bullet strike the shoulder blade, it provides enough resistance that is then transferred into the animal's spine and breaks it. Thus putting the animal down right where it was hit. This may not result in instantaneous death.
Also, you have the thoracic autonomic plexus located just forward of the scapula. This is a huge bundle of autonomic nerve fibers that control things like breathing and heart beat. If this is hit it will most likely cause instantaneous death and the animal will drop right where it was hit.
I am not advocating for any shot placement over another. I am simply sharing my understanding of why people prefer that shot.
This is an awesome article on all of these topics discussed in this thread:
https://www.ballisticstudies.com/Knowledgebase/Effective+Game+Killing.html
Travis
These are good points for a shoulder shot. Another reason that shot gets taken is because of the terrain you may hunting in. Sometimes you want to drop the animal right there and breaking the shoulders is a bigger target than trying to break the neck. Getting an animal to drop in a certain spot could the the difference of a 1 day pack out or 2-3 days.
idcwby