NORTH
Q98
A2
KQT
A8643
74
K98
A6432
KQJ
AJT65
76
J975
T9
  K32
QJT543
8
752
Dealer: East    Vul: NS   MP Scoring

West

1
3
Pass

North

1N
Pass
Pass

East
Pass
2
Pass
Pass

South
Pass
2
3

 Count versus Standard Plays 
This board rotated to make declarer South: original board number: 12

West started out a solid club sequence with the K, East following with the higher of touching clubs T to show an even suit length (low would have shown odd )>
Dummies A won the trick.
Dummy's K was won by West's A, East showing even diamond count with the high spot, clearly 4 given the raise to 2.
West cashed two clubs, East discarding an encouraging 5 (odd encourages, even discourages).
West's 7 was led and in isolation the spade suit from above was:
      Q98
74      AJT65
      K32

Normally after dummy plays low, East contributes the T and eventually nets two spade tricks rather than just one with the A.

As it was, declarer won the K, won a T ducked by West and then dummy's A
The declarer's 2nd spade was discarded on dummy's K and the third was discarded on dummy's established clubs, West ruffing with a natural winner.

If South could be counted upon for 6 hearts for the risky 3 bid and West could be counted on for at least 5 diamonds for the rebid of 3, South would have precisely 1 diamond (: 13 - west5 - dummy3 - east4 = south1). All the clubs had been accounted for, South having followed to 3 rounds.
South would then have at most 3 spades to start with, at least one to be discarded on the Q.
With no 2nd spade winner possible then, East winning the A immediately was a favourite.

As it was, taking the setting trick at Matchpoint scoring mattered not at all!

12> 5.33 5.33 0.08 3.58 1.83 1.83
200 200 ---- -600 -140 -170 -170 ----