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I suspect what the writer had in mind was that on a low heart return at trick two a non-simultaneous double squeeze might bring in twelve tricks. Declarer ruffs the heart high and runs the trumps. In the six card ending shown the last trump forces South to come down to four spades and a club, so dummy throws a spade. A, spade finesse and K now squeezes you in the rounded suits....

.....but not if you had returned a low club at trick two! It kills 6 stone dead - it never deserved to make in the first place!
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