Stephen Neal returned to the New England Patriots yesterday when the club signed the offensive tackle, who has been on the Philadelphia Eagles practice squad, to a two-year contract.    Neal, the 1999 freestyle wrestling heavyweight world champion, never played college football.  But the Patriots signed the San Diegan on July 22 after a special workout.    The 6-foot-4, 290-pounder was with New England through three exhibition games before the club released him on Aug. 26. The Eagles signed him 10 days later and had him on their practice squad with plans to develop him in the offseason.    NFL rules stipulate practice squad players can be claimed at any time, with the stipulation that the player must be activated for a minimum of three games.    "Steve was in a great situation with the Eagles, but this is a great deal for him," said Neil Cornrich, Neal's agent.  "For him to be signed to the Patriots' active roster and to receive a two-year contract, it's huge financially."    Neal, a 1994 San Diego High graduate who turned 25 in October, receives a full year of credit for the three games he is active, according to NFL rules.    He earns first-year money of $209,000, prorated for the final three games, and next season must be paid the second-year salary of $275,000. He also is eligible for playoff money with the Patriots, who are 8-5 and in line for a wild card.    (note: article dated Dec. 12)