Is the vp shunt tubing around the neck near your heart?

Not necessarily. A surgeon will make a tiny incision behind the ear and will also drill a small hole in the skull. One catheter is threaded into the brain through this opening. The other catheter is subcutaneous, meaning it is placed under the skin behind your ear. This tube is snaked down to your chest and abdomen, allowing excess CSF to drain into the abdominal cavity, where your body absorbs it.
No. There are ivs and catheters that go, to or into heart, but a ventricle of the brain to peritoneal shunt does not go to heart.