In a saucepan, melt 2 tablespoons of the butter. Add the neck pieces, wing tips, heart and gizzard and cook over moderate heat until well-browned all over, about 10 minutes. Add the carrot, celery and onion and season with salt. Cook, stirring often, until the vegetables start to brown, about 5 minutes. Add the parsley stems, peppercorns, cloves, bay leaf and thyme and cook for 5 minutes longer. Add the chicken stock, water and wine and bring to a simmer. Skim the broth and reduce the heat to low. Cover partially and simmer until the giblets are very tender, about 2 hours.
Strain the broth; reserve the neck and giblets. Remove the meat from the neck, discarding the skin and bones. Finely chop the neck meat and giblets. If you have more than 6 cups of broth, simmer to reduce it to 6 cups.
In a medium saucepan, melt the remaining 1 stick of butter. Stir in the flour and cook over moderately high heat, stirring constantly, until the roux turns deep brown, about 8 minutes. Gradually whisk in the 6 cups of broth until smooth. Simmer the gravy over low heat, stirring often, until no floury taste remains, about 5 minutes.
Add the reserved neck meat and giblets, the turkey pan juices and the brandy. Season with salt and pepper and simmer for 5 minutes longer. Pour into a gravy boat and serve hot.
The gravy can be prepared through Step 3 up to 1 day ahead. Refrigerate the gravy and meats separately.
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