Probably stating the obvious here, but...
If White to move, Rxf7 is mate
If Black to move, Nb6 is mate
So it appears the puzzle is "Who's move is it".
There are a lot of pieces that "obviously" could not have made the previous move. There are a few pieces that COULD have but if they HAD it meant mate-in-one was missed.
I *think* that because white's mate doesn't work if the Knight is missing, that the LAST move was Ng5, and therefore it's black to move, and Nb6 is mate.
(12+14) Mate in 1...by who?
Alexander Kislyak
Shakhmaty v SSSR, 1974, 1st Prize