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One day in the North American pairs

There seem to be plenty of people on here who enjoy discussing other people's ethics, so here's one for you.

West
K9732
Q832
93
54
North
64
AJ7
QJ85
A632
East
A85
10954
1076
1097
South
QJ10
K6
AK42
KQJ8
W
N
E
S
1
P
2NT
P
3NT
P
4NT
P
P
P
D
4NT South
NS: 0 EW: 0

The play goes:  3 to the A; East returns 8, Q, 2 (a poor play).  Declarer faces his hand and claims 11 tricks (a worse play); as E-W are digesting this, he adds "unless the Q is doubleton".  E-W, somewhat better analysts than declarer, notice that W is caught in a popup squeeze if declarer just cashes his minors, and this is very likely what would happen if the hand is played out, even though declarer obviously didn't envision this possibility.  Should they concede the 12th trick?  The relevant law is 79A2: "A player must not knowingly accept either the score for a trick that his side did not win or the concession of a trick that his opponents could not lose."

 

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