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I would like to add to this old discussion that the skull bite killing method is also performed on large megafauna like buffalo or Brahman cattle by jaguars. That being said, something that is not as discussed in the "death kiss" killing method. This is the same method lions use when killing large game like buffalo, and jaguars have been recorded killing cattle the same way. This documentary shows this exact killing method on cattle at min 3:18:
Sub-adult buffalo killed by jaguar showing skull bite signs of death:
*This image is copyright of its original author
The skull bite killing method was probably developed as jaguars relied on armored prey more heavily than other cats, as epaiva explained, but it's also effective because the death is instantaneous, so it makes sense for them to specialize on it to dispatch mammalian prey as well. The jaguar's short, wide and tall skull, with wide and relatively short canines are designed especially for large amounts of pressure.