I think a finish around the head/neck results in a deeper, more flat shot at the cost of spin. It seems like the motion itself causes more drive on the ball leading to more depth. A noticeable person doing this would be Djokovic. He has a Western grip and half of his shots end with the racquet near his neck.
I'm thinking that his grip already produces lots of spin and he needs a more classic follow through to get depth or else his shots would be short.