Black's king is exposed, four checking moves, while White's is not -- zero checks. White rooks are on two open files.
There is a clean check with Ne7, but Black has an apparently clean getaway with Kf7.
The idea with this one is to "draw the king in" to the h-file corridor, close the door on him, then open fire. 1 Rh8+ Kxh8 2 Ne7 any 3 Rh1#.
Of course the king needn't be drawn in; there is still 1...Kf7. But in that case 2 Re7 is, conveniently, mate.
Also it must be triple-checked that there really is no second move that blocks or prevents 3 Rh1 from being mate. Nope, absolutely no Black move to anywhere on the 1-rank or the h-file, no checks, and no luft move anywhere for the king -- Black would need both Kh7 and g5 to have luft on g6.