Sometimes there is a choice between a simple finesse and a loser-on-loser play. If we need to get rid of an immediate loser, then loser-on-loser is better.
We have eleven top tricks plus potential in clubs. If we take the simple club finesse and it works, then we will get to discard one of our losers and make our contract. But if the finesse fails, then the defence will take an immediate diamond trick as well, and we will be defeated.
However, if we take the ♣A first and then play loser on loser, we will always make the contract. Dummy's aces are our two entries. The plan is to win the first trick, draw trumps, take ♣A, and then lead ♣Q and discard our immediate diamond loser. West might win with ♣A, but when we regain the lead we have the ♥A as an entry to play ♣J and discard our heart loser.