It depends on a few things; the shape of the case, the relationship between the size of the rifle chamber and the sizing die, the length of the neck. In a rifle chambered to minimum dimensions, in 303 British, a backed out FL sizer works great because there is plenty of body taper on the case. Under the same conditions the 30/06 is also fine and the 30/40 Krag or 30/30 Winchester are even better. The 243 Winchester sux because body taper is slight, the neck is short, and the shoulder has some slope to it. Although the body of the two cases are the same, the 308 is much better in this respect.
I set all of my FL dies to just bump the shoulder. I then use a .100 washer if I want to size only the neck. This works fine for all of the cartridges for which I load.
Most commercial neck sizing dies do not support the body of the case at all and will allow the sized neck to be off center. This is not conducive to improved accuracy.