Shortnsexystud saidLooking up helps keep the SPINE neutral. Basically if you visualize a pole running though the center of your body from head to toe, as you squat the shoulders should slide down the pole and in the squatted position the knees and the shoulders should be close to directly over each other. So with you thighs parallel to the floor, the back would be at approximately a 45 degree angle and should stay there as you drive the weight up through the heels and the hips and the shoulders should slide up the pole until you are standing up again.
if I take your analogy of a pole, then, when you are standing upright, with correct posture, looking forward, you would be in a neutral position correct.
However, for a lot of men (a lot, not all) there neutral position is naturally looking down slightly, not at the floor, but perhaps 2 feet (I'm crap at imperial) below directly in front.
So using your analogy of a pole and keeping that neutral position through the range of motion of a squat, your head position would be required to stay in the same physical position, but your visual reference point would change as the angle of your upper body changed as you come into a squat.
however, looking up, would cause a curve to farm (especially in the neck, but, also through your entire spine), especially if you where to find a point higher on the wall or roof and maintain that visual reference your head would have to move back further as you moved into that 45 degree angle.
Just so it's clear, my post isn't to debate what your saying (what I think is immaterial right now), but to understand it and your reason for it, I'm just following what you say in my own head and with what I know and trying to work it out.