Now that this discussion has turned more informative and less hostile I'd like to address a couple misconceptions about annealing that came up a couple times in prior posts.
1) Annealing is not for many(if not most) about achieving the least possible neck tension by just "Bench Rest Shooters". #4 addresses neck tension further. Most precision shooters I know are more concerned about consistent neck tension from round to round, just as they are about the consistency of all steps in their reloading process.
2) Properly annealing work hardened* brass can increase the life of your brass, decrease split necks and actually make it easier to resize the necks. Work hardened brass tends to spring back more than properly annealed brass after the necks are sized. I can't speak for others, but this(#2) is the primary reason I anneal my brass.
*Guess I should explain how brass becomes work hardened to those that are new to annealing or considering annealing for the first time. When a round is fired most of the case expands until it meets the chamber walls. This expansion varies due to many factors such as initial case dimensions, chamber dimensions, wall thickness, head spacing, internal pressure, etc. In general there is less expansion of the brass towards the base of the case due to increased wall thickness. Resizing your brass brings the brass back to the "approximate" dimensions it was prior to the expansion that occurred when fired. It's this repeated "plastic deformation", stress sufficient enough to permanently deform the metal, that causes the brass to become work hardened.
3) Properly annealed brass is not necessarily anymore or less accurate than a case that was not annealed prior to reloading. Once again, it's really about consistency from round to round and properly annealing brass is just one of many tools/processes to help achieve this consistency. This is especially so, if the cases you are reloading have not all been fired the same amount of times and have been work hardened to different degrees.
4) Personally, and others will feel differently I'm sure, I believe properly(consistent) cleaning the case necks prior to reloading, turning necks to achieve a consistent and desired thickness and selecting the correct size neck bushing have a far greater impact on neck tension than annealing. Actually, properly cleaning the necks addresses consistent adhesion and friction and not really neck tension, but you get my point.
5) Here's the biggie. Over the years I have had what I consider very accurate/consistent rounds(<1/8-1/4 MOA) in numerous calibers that had pretty healthy neck tension and others with barely any neck tension at all. Neck tension is just one of the many, many, many factors that come into play when working up a load for a specific rifle. I have been reloading for going on 40 years now and, honestly, I have been annealing my brass for less than half that time. Even during that time I haven't always annealed my brass. I found I got more into it as I started working with heavier and hotter rounds and as brass became more and more expensive. If annealing can help me get more reloadings out of my VERY expensive brass I feel it's worth the effort.
Have a great day guys!