Tzitzis covering the chest:
Based on Kabala, the Tallis Katan is to cover the entire chest area [up until the neck]. Hence if one has a V neck Tallis Katan he is to sew or button the sides. [If one has a Tallis Katan with a hole in the middle he must be careful that it does not slide down below the chest. Due to this reason, the custom is not to make the neck hole very large, and it is rather made large enough to simply enter the head, in order to ensure that the chest remain covered. Seemingly, due to this requirement to cover the chest, the Chabad custom is not to wear a V neck Tallis Katan but rather to make a small neck hole as described above.]
 Siddur Admur; Artzos Hachaim 16 in name of Admur; Kaf Hachaim 16/3
 Peri Eitz Chaim Shaar Hatzitzis 1-3; Nagid Mitzvah
 Kaf Hachaim 16/3; Piskeiy Teshuvos 16/3
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