Sonreir, you missed that one...which you rarely do...He is asking about the switch, not the wiring.
There are 2 types of 2 position switches out there.
The first type, when you flip the switch, has a point in time where neither contact has power. These are called non-shorting switches.
The other type is a switch, that as it switches, at some point, in the middle of switching, has both outputs powered, a "shorting switch"
Most toggle switches are non shorting. So power is lost to both contacts during the time you switch from one position to the other.
Since we don;t want the headlight off as you switch from low beam to high beam and back again, the handlebar switch, in the the neutral position (which is not a detent, just the position where it is neither on the high or low) has power to both beams.
Watch your headlight as you throw the switch from high to low and back. you can see there is no point where there is no light on. If you put a standard bouple throw toggle on, you would see the lights goes off as it goes from one position to the other.
So neutral isn't a choice, but is the time the switch is between positions.
Makes sense?