@Swirly
That's true, however I wonder what to do exactly - when it comes to the area around her neck, front and back sprite aren't really consistent. And while the back sprite is somehow closer to the original outfit, it also would be easier to edit it to match the front one (which, at least for me, looks like the collar belongs to the coat and the tie is underneath rather than on the collar). So one can either simply move the head a bit or modify her neck entirely, which also will affect the position of her head.
EDIT:
1. my previous post
2. the head a bit lower (kind of failed)
3. the head a bit lower + some changes around the neck on both front and back sprites