Chess960: puzzle 22

Struck upon an amazing double queening tactical puzzle out of the opening for SP166 which in one primary variation has four queens on the board! It is advanced because it contains many tactical motifs primarily a quiet move, discovered attack, sacrifice, distraction(decoy), advanced pawn, exposed king and a defensive move!

SP166 white to play: move the only piece
 that wins in three moves

Solution bottom left (hint: the same piece
has two alternate moves to win)

Answer:

e3!! (or e4!)

1.e3!! .. cxd2

2.Bc4+!.. Nxc4 (Kg6 leads to mate)

3.b8Q and black cannot avoid loosing a queen while white will have two

if:

1.e3!! .. Qxd2

2.Be2!!.. and the only counter-attack ..Nd5 no longer works

1.Qxc7?.. cxd2

2.b8Q  .. Qe1+

3.Kf3  .. d1Q and black plays for a win with four kings on the board!

Comes from the opening for SP166:

1. f4 Nc6 2. b4 f6 3. Nc3 a6 4. a4 d5 5. b5 d4 6. bxc6 dxc3 7. Qa7 Qa2 8. Qxb8
Qxb1 9. Qxc8+ Kf7 10. cxb7 Qxc1+ 11. Kf2 Nb6 white to play