[guided]The idea behind this step is the standard consistency framework: the numerical solution satisfies the discrete equation exactly (by definition), while the exact solution satisfies it only up to a truncation error. Subtracting the two equations isolates the error, which satisfies the same linear system but with the truncation error as the right-hand side.
Let $\widehat{u}$ denote the exact solution of Poisson's equation on $\Omega = (0,1)^2$, and let $U_{i,j}$ denote the numerical solution at grid point $(x_i, y_j) = (ih, jh)$. Define the error $e_{i,j} := U_{i,j} - \widehat{u}(x_i, y_j)$ for $i, j = 1, \ldots, m$.
The numerical solution satisfies the five-point equation exactly:
\begin{align*}
U_{i-1,j} + U_{i+1,j} + U_{i,j-1} + U_{i,j+1} - 4U_{i,j} = h^2 f_{i,j}.
\end{align*}
For the exact solution, we apply the [Taylor Expansion of the Second Central Difference](/theorems/1363) to $\widehat{u} \in C^4(\overline{\Omega})$ in the $x$-direction at the point $(x_i, y_j)$:
\begin{align*}
\widehat{u}(x_i - h, y_j) - 2\widehat{u}(x_i, y_j) + \widehat{u}(x_i + h, y_j) = h^2 \frac{\partial^2 \widehat{u}}{\partial x^2}(x_i, y_j) + \frac{h^4}{12}\frac{\partial^4 \widehat{u}}{\partial x^4}(\xi_i, y_j)
\end{align*}
for some $\xi_i \in (x_{i-1}, x_{i+1})$, and analogously in the $y$-direction. Adding the two one-dimensional expansions:
\begin{align*}
\widehat{u}_{i-1,j} + \widehat{u}_{i+1,j} + \widehat{u}_{i,j-1} + \widehat{u}_{i,j+1} - 4\widehat{u}_{i,j} = h^2 \Delta\widehat{u}(x_i, y_j) + \eta_{i,j},
\end{align*}
where $\eta_{i,j} = \frac{h^4}{12}(\frac{\partial^4 \widehat{u}}{\partial x^4}(\xi_i, y_j) + \frac{\partial^4 \widehat{u}}{\partial y^4}(x_i, \zeta_j))$. Since $\widehat{u}$ solves $\Delta\widehat{u} = f$, the term $h^2 \Delta\widehat{u}(x_i, y_j) = h^2 f_{i,j}$. Subtracting from the numerical equation gives $Ae = -\eta$.
Why the minus sign? The numerical equation has $h^2 f_{i,j}$ on the right and no truncation error, while the exact equation has $h^2 f_{i,j} + \eta_{i,j}$. Subtracting: $(AU)_{i,j} - (A\widehat{u})_{i,j} = h^2 f_{i,j} - (h^2 f_{i,j} + \eta_{i,j}) = -\eta_{i,j}$.
Since $A$ is invertible by the [Symmetry and Negative Definiteness of $A$](/theorems/1367), we obtain $e = -A^{-1}\eta$, and by the submultiplicativity of the operator norm:
\begin{align*}
\|e\|_2 = \|A^{-1}\eta\|_2 \leq \|A^{-1}\|_2 \, \|\eta\|_2.
\end{align*}
The problem has now been reduced to bounding $\|\eta\|_2$ (how well the scheme approximates the PDE locally) and $\|A^{-1}\|_2$ (how much the scheme amplifies errors).[/guided]