Find a man underneath one of the poles that you can climb. Climb onto the pole and hook your legs up by pressing X. Make sure that your head is pointing towards the man. Then, climb towards him. If done correctly, the interaction box should appear with the "Break Neck hit Y" message. Sam will hang down from his knees and break the man's neck. If this does not work, you can drop behind the man and grab him. Also, when you are hanging from a pipe with your legs down, press R and you will draw your 5-7 pistol. If you want to break someone's neck from a pole and they are walking about, put your legs down and draw your pistol. Then, shoot just ahead of them. They will say something like "Is someone there" and come towards you. Put your pistol away and quickly press X. Note: You may have to press X twice. Wait for the man to walk underneath and you can break his neck.