We have the small, medium, large, etc. But I only wear dress shirts, and that is how they come. It does neck and arm size, so they are almost a perfect fit.
If you asked ten men their dress shirt size, nine of them wouldn't know it.
I wear a large in a regular t-shirt, but that varies, as you say. I am going through my black slacks black dress shirt phase, which I go through for three months every other year, so I am not buying t-shirts.
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