There is nothing in the wound from which to deduce bullet trajectory. It is a closed wound, as far as we can see. Even if there was an exit wound, the position of the corpse tells us nothing about the direction from which the round came.
If it came from his direct rear it would only have grazed his neck.
If it came on a sufficient angle to penetrate the head fatally from the rear it would be from the rear flank and the corpse would have a big hole in its face, which it doesn’t on the visible part nor probably on the other side as the volume of blood would probably have leaked outside the boundary of the head.
Why would an enemy sniper be in the rear of this soldier?
How can a sniper place a skull penetrating shot on the ear from the rear?
Is an ear shot from the rear a standard sniper shot?
The linked article says nothing about it being a shot from the rear, or a well placed ear shot, or over iron sights. A sniper 800 yards to the rear of an enemy in Europe would normally have to be suicidal to fire across 800 yards of enemy occupied territory and to disclose his position 800 yards into enemy territory by doing so.
Nobody could see or target an ear over iron sights at 800 yards.
The corpse in the photo appears to have other wounds on the legs, which are consistent with shrapnel coming from the left as with the neck wound. It seems more likely that the soldier died from shrapnel.