The main reason is gravity, gravity, gravity! Combine that with loss of fat in the neck and loss of elasticity of the skin and muscle, bone absorption, --------well you get the picture.
Its actually your skin that losens more than your neck muscles. With age the tighter collagen is replaced by more lose collagen and the elasticity decreases. Muscles do not play a big part in the aging appearance of the neck. Its the THINNER and LOSER skin that actually makes the neck look old with prominent muscle bands.Regards