Thanks, udosuk, for taking the time to find a solution, and for your
very elegant walk-through!!
I had been moderately pleased with my permutation-sweeping strategy that led to the removal M3's 8, but it now seems a bit clunky, even though I still feel that its elegance level is fairly high because it leans on the M3/L2 relationship.
For some time now I've been armed with the knowledge of the row/column difference strategy that Jean-Christophe explains in the "Incredibly difficult kakuro (14x14)" thread, but I had never used it to analyse groups of cells in the way that you have because I hadn't understood it fully.
As the initiator of this thread I've been under pressure to learn that technique because you've used it...and I think that I now understand it!
Step 1: I like your strategy to remove the 5 from O3...a nice, intricate, logical assessment!
Step 2: Straightforward.
Step 3: The best and most satisfying move of all because of its increased level of intricacy and that it resulted in the dual-cell solution. The same row/column difference strategy as in Step 1, with a similarly incisive assessment. My only criticism is that you used too few exclamation marks!
Step 4: The elimination of the four digits from L3, leaving {17}, was also pretty neat: I'd never have thought of that. I would have checked my 5-digit numbers list for combinations totalling 23 that comprise 1, 5 and digits from L246. There is only one such combination...91256.
Your terrific walk-through has helped to clear my confusion regarding the non-common cells of the row/column difference strategy, and I've learnt a lot from your method of analysing those cells. Thanks!
Cheers,
Tom