I personally don't have this issue but have been observing discord discussion on it. It seems on some setups the head is 100% locked to the view point and if there's any gap between what the IK can make up for, the neck will stretch.
Also if users with this issue calibrate and then change "user real height" the new off-scale binding point for head vs hip will cause the neck to stretch rather than the old/expected behavior of the head shifting away from the true viewpoint.
It was speculated in discord that this issue might depend on specific hardware being used. It might be helpful if other users comment here to record their setup (hmd, controllers & trackers) and if they do or don't experience the issue.
I'll start: Vive + wireless adapter + knuckles DV + htc 2018 trackers x3. I don't experience the issue with this setup