Sennacherib uses a rhetorical question to cause the people of Jerusalem to think about their situation. It can be translated as a statement. Alternate translation: "This is the same Hezekiah who has taken away ... sacrifices.'" or "Hezekiah has taken away ... sacrifices.'"
Here "Judah" and "Jerusalem" represent the people who live there. Alternate translation: "commanded the people of Judah and Jerusalem" (See: [[rc://en/ta/man/jit/figs-metonymy]])