Some people ream the inside of the neck when they/you end up getting "donut/ring" near the neck shoulder junction. Otherwise I would think that if the mandrel itself is round that it will exit the neck and leave it round and concentric as well. In the past I have seen a few new cases where the neck was knocked sideways a tad and thus would would not be concentric with the bore. If your necks are of uniform thickness, then running them up into a properly aligned die will leave them concentric inside and outside. It's possible to turn your case necks thin enough so that running them into a die would require no expansion afterwards except by the bullet. Never personally took it to that extreme. A moderator over at accuratereloader.com did some testing and decided that neck tension had little or no effect on group size.
Perhaps I need to explain further.
I myself neck turn only virgin brass.
To that end I will wet tumble in steel pin media for 1 1/2 hours after performing the initial deprime F.l. sizing and establishing the correct shoulder bump of - .002" using the caliber specific Redding Body Die and Competition Shell Holder Set.
Next I will dry my brass in a case dryer set at 104 degrees for 1 hour.
Finally I am ready to anneal.
I do this for the following reasons. I want to prevent any residue left over from the neck turning cutting oil that I use from imbedding itself into the brass case necks during the annealing process, where the brass temperature will reach 760 degrees. (determined using High Temperature Templaq)
To that end I start with brass that is as close to pristine as I can get it.
I myself do not object to the slight brownish - blue decolorization that the annealing process yields.
On the contrary it will serve as a visual reminder that these case have been annealed. What does bother me (perhaps a little anal) is the small marks left on the case necks even after turning under power. I have found that wet tumbling and drying before annealing will remove , or almost remove all of these marks.
This to me results in a more esthetically pleasing brass.
After I anneal, I will again run my clean cases through my FL bushing die in order to reestablish the correct neck tension. (remembering that this step is only done one time on Virgin Brass only and this extra step need not be performed again)
I will finish handloading as per the norm , making certain to keep a constant neck tension and jump dimension as I seat my bullets. All this is determined by both the case neck s I.D. & O.D.
Next I post size my completed round and then check my T.I.R. and chambering functionality.
Anything more than .0005" bullet runout is considered by me to be to excessive & will be corrected using my Horandy Concentricity Tool.
My normal accepted runout is .0002" - .0005" after adjustment , and many times no adjustment at all is required using the concentricity tool.
This will allow me the best alignment possible between bullet , chamber , and lands. (circle , within a circle , within a circle concept )
There are many ways to obtain your best T.I.R.
The way in which I do it does not require a case neck reamer, not that it may be needed , I just do not find the need to use one at this juncture. This dose not rule out the fact that latter on I may entertain that notion.
My particular method has proven itself with the low ES & SD numbers that I have obtained via my Magneto Speed V3 during the many hours spent in load development, ladder testing and the completion thereof.
As stated earlier neck tension is only one of the keys in obtaining the most accurate loads possible. However it is one of the most crucial for maintaining consistency as well as accuracy !
Additionally accuracy is not a given it must be created and refined .
Therein lies the beauty of tailoring your handloads for optimum performance and not relying entirely on factory ammunition.
Just my 2 cents worth!
Hope this will help your understanding my why and how's ?