Hard to understand puzzle

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LargePawns
With this puzzle, the first move Qb8 doesn't that just gives up the queen to the rook? What's stopping black from taking it?

baddogno

Sure, you can take the Q with the rook, but you still lose, just a different way!  Here's the analysis...

+M1 2...g3 3.Nef7#
 
+M1 2...Ba2 3.Nxg4#
 
+M1 2...Bc2 3.Nxg4#
 
1. Qb8 Ba2
(1... Rxb8 +M2 2. Ne5 +M2)
2. Qxa8 Bg8 3. Qxg8 gxf3 4. Nf7#