In judging a basketball player’s height advantage, the portion of height from the shoulders to the top of the head is irrelevant. The distance from one’s shoulders to the ground is very important. I would think that the measurement of a player’s height should stop at the shoulders. One tiny advantage to having a long neck is that your eyes are slightly higher. But the distance from the eyes to the top of the head is truly not needed in any measurement of a player and can possibly skew his or her perceived height advantage.
That’s not to say that there aren’t better measurements such as wingspan, vertical leap, etc., but they always mention the height when talking about a player.