I was going to post a shorter explanation for confirmation, but I'll just get started on my longer one right now. Am I correct?
TLDR; no possible shields exist for bBg1 to be set up. Moving wPh3 to h4 allows for black's king to act as this shield.
- The black pawn on c2 must be the black h-pawn, or else the black LSB will not be able to reach g8. This means black requires 5 captures to reach c2.
- White's LSB and kingside rook were sacrificed to set up bPc2. Both of these pieces require wPg2 to get out of the way. Black sacrifices a knight on h3 for this to happen. By this point, the white pawn is already on h3 and black is missing a knight.
- The c2 pawn must have been set up after white's king reaches a1, or else white's king is cut off.
- Since wPd2 can only be played after the c2 pawn is set up, the white DSB could not have gotten out before that, meaning that white's queenside rook couldn't have gotten out, so it must have been captured at home to make room for white's king.
- This means that one of white's pieces wasn't captured (DSB), five were sacrificed to set up black's pawn, and one was captured at home, so by the time bPc2 has been played, white's only piece is the DSB.
- bPb7 can only be played after the white DSB reaches a7, which allows for the black LSB to get out. bPg6 can only be played after the black LSB reaches h7 (from which it can move to g8), which would allow the black DSB to be released.
- This means that by the time black's DSB gets out, white's king is already stuck on the first rank and white has no pieces besides the white DSB, which is stuck behind black's pawns.
- Black's bishop cannot reach the first rank with wPf2, so black must sacrifice their remaining knight on e3 so that wPf2 moves out of the way.
- At this point, neither side has any knights, so the only pieces that could possibly block a rook check are bishops. White's DSB and black's LSB are both stuck behind black's pawns, leaving black's DSB as the only option.
- A shield is needed because white's king is stuck on the first rank, and black's rook must reach h1 without checkmating white.
- Black's rook cannot reach h1 if black's bishop is on g1, so black's bishop can only act as a shield on e1. Unfortunately, with black's rook on the back rank, black's bishop cannot ever leave the back rank without causing a discovered check, so it can never leave e1 and move to g1. Therefore, the position is not legal.
- If the h3 pawn were moved to h4, black's king can now get behind white's pawns and act as the shield, freeing black's bishop to go to g1.
Edit: improved readability
Here's an illegal position that you might think ought to be legal, since it would be legal with the h3 pawn on h4. Why is it illegal?