I've discovered a two pass (or one pass with touch-up) is good enough. The feeling on my face (after the shave) is still wonderful and refreshing (compared with the cartridge) and one of the reasons I started wet-shaving in the first place. The other being I wanted to shave like grandfather and now I am. Aces!
Sounds like a wise conclusion. I know there are going to be a few spots that will leave a bit of stubble on my neck. I found it better to enjoy the shave and not stress over removing every last whisker.
I have the same problem. I can get a great BBS shave without ANY irritation everywhere, except for the throat area. If I go for comfort, I dont get it perfectly smooth; very close, but still a lil rough. If I go for perfectly smooth, I get irritation that bothers me somethin fierce. Like you, Ive accepted that it'll be a bit rough in that spot; and just appreciate the smoothness everywhere else.
I go WTG and a WTG/XTG on the second pass. I have also accepted that I won't get the closest shave on my neck. It's Okey though
Try to stretch the skin on your neck by using your thumb and pulling down on the base of the neck (use a dry hand). You see some straight razor shavers do this. I go WTG and XTG on the neck, them buff the trouble spots ATG, very lightly. I don't get BBS all the time, but it's smooth enough and no irritation. If I did a full 3rd pads ATG, I would get some irritation.