Begin by patting the turkey necks dry with paper towels. This will help the seasonings adhere better and ensure a nice sear.
In a small bowl, mix together the salt, black pepper, garlic powder, onion powder, and smoked paprika. Sprinkle the seasoning mix all over the turkey necks to coat them evenly.
Turn the Instant Pot to the sauté setting and heat the olive oil. Once hot, add the turkey necks and sear them on all sides until they develop a golden-brown crust, about 3-4 minutes per side. Work in batches if necessary to avoid overcrowding.
Remove the turkey necks and set aside. Pour in the chicken broth and water, using a wooden spoon to deglaze the pot by scraping up any browned bits from the bottom.
Stir in the Worcestershire sauce, then return the turkey necks to the pot, nestling them into the liquid.
Secure the lid of the Instant Pot, set the valve to sealing, and cook on high pressure for 35 minutes.
Once the cooking time has elapsed, allow the pressure to release naturally for 10 minutes, then quick-release any remaining pressure.
Carefully remove the turkey necks from the Instant Pot and set aside, keeping them warm.
To make the gravy, set the Instant Pot back to the sauté setting. Add the butter and allow it to melt. Whisk in the almond flour to create a roux, cooking for 1-2 minutes until it turns a light brown color.
Gradually whisk in the cooking liquid left in the pot, ensuring there are no lumps. Stir in the heavy cream and continue to cook until the gravy thickens to your desired consistency.
Serve the turkey necks with the gravy poured over the top or on the side for dipping.