The indirect finesse in ♥ has only a 50% chance of success. The indirect double finesse in ♦ on the other hand will succeed 76% of the time in winning 2 out of 3 tricks.
Declarer therefore must take the double finesse in ♦. He wins the 1st trick in Dummy with the Q♠, then plays two more rounds of ♠ (removing all Opponents' trumps) ending up in his own hand for trick 4.
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