The same position as before but now solved with backwards thinking.
View from defender
You start with identifying the invasion squares. That are the targets you intend to attack. a2 is already under atack by the queen, e4 is under attack by the B, R and N. Look at the defenders of those targets too.
If you think backwards, you imagine the previous targets c3 and c5:
View from attacker.
On c3 stands as target an overloaded knight with such important function (protecting a2) that is has a high value, on c5 the queen with a high value too. So that are natural targets for a black knight on e4. A black knight would be taken off the board immediately by the white knight on g3, which has its target square on e4.
View from defender.
This shows that the knight on g3 is the piece that spoils the party. So you have to look for ways to deflect that knight first.
View from attacker.
If you take with the rook on e4 first you deflect the knight on g3 since you have some serious threats. The targets of the discovered attack are the white king and queen. So white must take with knight g3.
So the main line becomes 1. ... Rxe4 2. Nxe4 Nxe4 3. Nxe4 Qxa2+ leading to mate.
Ok, this story is somewhat feeble and shaky, and not quite waterproof, but I hope you get the idea. The point is to recognize the characteristics, which means identifying the targets, and work your way back to the beginning. I will have to do a lot more exercises with backwards thinking to get experience. The great power of the method is that it rules out moves that aren't aiming towards targets. This prunes the tree drastically, thus preventing brain damage.
This is a typical alpha, bhèta, gamma type of forced attack, where alpha= prelimanary skirmishes, bhèta=invasion, gamma=deliver mate.
For backwards thinking in relation to accidental tactics you have to start with the recognition of pieces of high value as potential targets. Accidental tactics aren't about squares. The value of a piece can be high because it's static value is high or because it's dynamic value is high (e.g. it fulfills an inmportant function, like white's overloaded knight on c3 above)
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