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The actual reason is because even if the art has a normal neck length at its neutral pose, to accommodate the range of motion of the head (ie. looking up, tilting the head to the side) the neck must extend far up behind the middle of the face in order to not show gaps. Of course they could do a proper under chin instead but that's a shitton of work. Also having the head sit a bit higher makes the low angles look less weird. It's just something live2d works better with