This deal was played in a New England club game and reported to me by one of my students. He had unsuccessfully submitted Real Deal candidates for years. I told him the deal had to have several points of interest. This time, he made it into print. He told me South had:
KJ1086532 
73 
A 
AQ.
South correctly opened 1 (this hand is too strong for 4 and not really right for 2). North responded 1NT (semi-forcing). South now bid 4; I agree again (too much potential for only 3, or heaven-forbid, only 2). North now bid 5. What's that? It can't be a heart suit (North would just pass 4). So, it should be a control-bid, agreeing spades and looking for slam. South now jumped to 6, another bid I agree with. The Q was led:
| A9 AQ105 9852 J32 |
| KJ1086532 73 A AQ |
Now I disagree with what happened. Declarer won the A, cashed the K (all following) and led a spade to dummy. He took a winning club finesse. Then he played a heart to the queen (which won) and took all 13 tricks. This was the Real Deal:
| Vul:Both Dlr: South |
A9 AQ105 9852 J32 |
|
| 7 K9842 QJ1074 76 |
Q4 J6 K63 K109854 |
|
| KJ1086532 73 A AQ |
For +1460, he got a top board. What's not to like?
Several things. First of all, laying down the K to draw trump ending in dummy, was an error. If East held Qxx, this would have cost declarer a trick. Spades should be started by low to the ace.
When everyone follows, it is then okay to draw the last trump.
That's not all.
Taking the club finesse was risky. Imagine the East-West hands reversed. West could win the K and return a heart. Now, declarer has to go down (he can't use dummy's J as the entries no longer exist).
So, after drawing trump, declarer should make the 100% play for the contract of the A followed by the Q. Then, he can easily throw a heart on the good J.
Why play safe for 12 tricks? No, it wasn't a team game (where clearly A, Q is correct), but even at matchpoints, +1430 (especially at the local duplicate) would be a good board. The "field" will not reach this 25 HCP slam (both North and South made excellent decisions in the bidding). In fact, +1430 would have been a near top.
Note: Another (unsafe) way to play for the overtrick is to lead a heart to the 10 (hoping West started with KJ). This has the same odds as both kings being onside. There are also squeeze possibilities.