There are a few things that can be said about this post so I will begin by addressing what I consider to be the problem.
Ask yourself one question. If perfect trim was not resulting it a "sore neck," would the rest of your post be necessary? It appears that you have the same technique problem that I used to have. People are often mis-instructed when they are taught to either "arch their back" or "pull their head up." In a perfect trim, you should think "relax my spine." This would cause your spine to relax into an arched position rather than being "twisted" into an arched position. It should be a relaxed and calming posture.
Is it necessary to master? No. Most people specially in the recreational domain, dive without it. The have no control of themselves and when a group of recreational divers passes over a dive site, it is like a tornado went over, mucking up everything on its way. If that type of diving is appealing to you then by all means! There are so many of them around and they will accept you with open arms! Post like yours is a music to their ears as it gives them a sense of assurance that I am cool the way I am!
I too can think about a lot of hypothetical scenarios where being horizontal does not have any advantage. After all, none of us can climb a boat ladder when we are in perfect trim right? Once I am on the boat I cant walk to the bench without compromising my horizontal position and above all, UTD Essentials never taught me how to go to the head and pee while being in horizontal trim.
But, at the risk of sounding like a DIR cultist (I am TDI by the way,) I will state that horizontal trim needs to be mastered! You can abandon it when you find necessary AFTER you have mastered it. Why? Because it is the foundational position from which a divers movement should originate and when your movement ends, that is where you should find yourself to be. It enables you to move forward, backward and turn on the same spot without mucking up the bottom. It also enables you to ascend and descend on the same spot without mucking up the bottom.
Give me someone who has not mastered trim. Then ask them to turn around on the same spot, move back ten paces, ascend ten feet like like a helicopter, stop at the target depth and turn or pivot on the same spot without moving forward or backward then do a valve drill while being in that exact same position. This is Clare Gledhill.
I would rather have her precision then someone whose sense of pride comes from the fact that they can be upright in a drift so that they could overshoot someone who is not being swept with the same momentum as they are.