zanzibar: <jbc> that may be what Zukertort puts in the notes (well, we can reasonably assume their Z's notes, but we can't say with 100% certainty can we?) - but engines give this as a weakening move which actually dissipates a small White advantage:

(White to move after 13...Ne7-g6)

click for larger view

SF8 recommends 14.Qd2 (+1.43/24) vs. 14.h3 (-1.48/24) .

The advantage of attacking with a queen is that there is often more than one mating square available, depending upon the chosen defensive response. (And if the mating net should fizzle out, there may be a lingering Q+ and fork to win back material.) A common, useful tactic is to aim the queen at a square that is already under attack (she becomes the second or third attacker = outnumbering the opponent), especially if the burning square is defended by the opposing king.