One advantage of necking down, is that you can control head-space from the first firing, by correctly adjusting your regular FL die.
If the shoulder position on some of your donor brass is a little to far back, your FL die will simply form a small "false shoulder" at the base of the neck, on which the cartridge will head-space. This ensures a healthy distribution of the brass flow at fire- forming.
I use this technique for instance for an out-of- spec, long .30-06 chamber; I expand the neck to 8mm, then down again with a carefully adjusted FL die.