Well, if you don't divide by 2 then you're finding the enthalphy of formation for 2 moles of HNO3, as 2 are formed in that reaction. So you divide by 2 to get the kJ mol-1 for the formation of one mole of HNO3.
Not sure what you mean by not taking into account HNO3, you know the enthalpy change in going from elements to the left hand side, and you know the enthalphy change in going from the left hand side to the right hand side (-128 kJ mol-1), so it's just a simple Hess's Law to get to HNO3.