.... Excellent retro composition, Arisktotle!
Wow, that is quite a bit of great analysis, covering most of the intended content!
First of all, I must apologize for falling victim to a liability of quick retro composing, which is overlooking a dual argument. It did not change the correct answer to the question though, which you got wrong! You did find the dual with c7-c8Q without realizing that position was legal! A hint to find the actual retraction proving the correct answer: look carefully at all the options of making the spare black unit reappear; there are a few more than you analyzed.
Note: I corrected the diagram, restoring an earlier version. You can verify that c7-c8Q is now really impossible.
Is this mate in 1 or is it mate in 2 ? Prove your answer by analyzing the moves preceding the diagram!
It's mate in 1 with dxe6 e.p. because ...e7-e5+ is the ONLY possible last move. The WK is in check by the e5-P, which has 3 potential last moves, ...f6xe5/e6-e5/e7-e5+. To rule out the first 2 options, we need to do some retro-analysis. First, a piece count: White is missing the a-P only and Black is missing Q, light-squared B, and P. Black's doubled e-Ps are too far away from the a-file for White's a-P to have reached the e-file directly; instead the a-P must have promoted, either to be captured on the e-file or to replace a white piece that was captured. Since Black's a7-P is still on its original file, White's a-P must have captured at least once to promote, and this plus the doubled f-Ps account for 2 of the 3 missing Black units; so there's only 1 spare black unit that could be captured elsewhere.
How did Black's P on e2 get behind the white one on e3? Suppose this e2-P was the original e-P and it marched straight down the file; this would require White's original d- and e-Ps to "cross-capture" and swap files to let the BP through, but this is impossible because there's only 1 spare black unit to capture. Therefore the e2-P came from an adjacent file, capturing directly on e2. That means the e5-P was Black's original e-P, and without spare white units to capture, Black's last move could not have been ...f6xe5+.
Whether Black's last move was ...e6-e5+ or ...e7-e5+, White's previous move was a check given by the d4-B. This check was either Bc3xd4+ (due to the blocking Ps on c5/e3) or Ke5-f4+. Suppose the former - what could the WB have captured on d4? Not the missing Q because it would be giving an impossible check to the WK (e.g. ...Qf6-d4+?? already checking White from f6, or ...Qa4xd4+?? but no spare white unit to capture). Not the light-squared B since d4 is a dark square. And not a P because on d4 this BP and the WP on d5 couldn't have gotten around each other. That leaves Ke5-f4+ as the only possibility, but on e5 the WK would have been in check by the d7-N. The BN delivered that check with ...Nf6-d7+ (or Nf8-d7+), and prior to that, the WR on b7 may or may not have been checking the BK, depending on whether Black's last move in the diagram was ...e6-e5+ or ...e7-e5+.
Consider the former, ...e6-e5+, meaning the WR was checking the BK. How did the WR deliver that check, when there are blocking pieces on b8 and b6? Here's the crucial position.
Only a discovered check could have worked, and there are 3 options. Nf7-g5+ means the WK was in check by the h5-R, but Black had no way of making that check. Similarly, Nf7-d6+ means the b8-B was giving an impossible check to the WK. The third option is c7-c8=Q+. This means White's a-P had made 2 captures, a5xb6xc7 (to get behind the c6-P), and this plus g2xf3 account for the 3 missing black units. Without spare white units to capture, Black's f-P must have been the unit captured on f3 (i.e. e2-P came from d-file). That leaves Black's missing Q and B to be captured by the a-P, but these captures took place on b6 and c7, both dark squares, and the B is a light-squared one. Hence the third option of c7-c8=Q+ is also impossible.
Therefore the idea of Black playing ...e6-e5+ as the last move leads to an illegal position with the WR giving an impossible check on the 7th rank. If Black's last move was ...e7-e5+, however, the WR wouldn't have been giving check and the position is legal. Thus ...e7-e5+ is proved to be the only possible last move and this enables the e.p. mate-in-1.
Excellent retro composition, Arisktotle!