I mostly agree with this; most of the energy of the string is dissipated by the neck, and that process is colored by the the neck construction. In my experience the neck and fretboard are about equal factors here. I have done some BOTE calculations that show the fretboard makes up ~ 30% of the mass of the wood in a neck, i.e it matters, and there are certainly characteristics on the average the player can hear and feel from the different materials used in neck construction. Forget this nonsense some peddle that "no one could tell in a recording". Who cares? The player can certainly tell how the instrument responds and since in this case the player is the purchaser and is the one inspired or not inspired from the instrument, neck materials are a significant decision.