It's an "O.K" job of P.S.
They took a typical twink, widened his neck and raised the traps, cut the head off of 1) another picture, or 2) the same duplicated image-- and then just simply lowered the head into the body creating the illusion of "no neck"
I could chop this pic a million ways to Zimbabwe.
The only real flaw in the chop as far as making it look a little more real is that the contrast and exposure of the face doesn't quite match the totally pale body.
Not bad overall though. If it makes you ask, then it can't be all that bad, right?