[step:Boundary case: isolate the surviving $x_1$-derivative term]
Now suppose $U_i \cap \partial M \ne \varnothing$, so $\varphi_i(U_i) \subset \mathbb{R}^n_+ = \{x_1 \ge 0\}$ and $\varphi_i(U_i \cap \partial M) = \varphi_i(U_i) \cap \{x_1 = 0\}$. For $j \ge 2$, the argument from Step 3 applies verbatim in the $x_j$-direction: each $a_j$ is compactly supported in $\mathbb{R}$ as a function of $x_j$ (with other coordinates fixed in $\mathbb{R}^n_+$), and
\begin{align*}
\int_\mathbb{R} \frac{\partial a_j}{\partial x_j} \, d\mathcal{L}^1(x_j) = 0,
\end{align*}
hence the corresponding contribution to $\int_{U_i} d\eta$ vanishes. Only $j = 1$ survives. For fixed $(x_2, \dots, x_n)$, the $x_1$-integration runs over $\{x_1 \ge 0\}$:
\begin{align*}
\int_0^\infty \frac{\partial a_1}{\partial x_1}(x_1, x_2, \dots, x_n) \, d\mathcal{L}^1(x_1) = \lim_{R \to \infty} a_1(R, x_2, \dots, x_n) - a_1(0, x_2, \dots, x_n) = -a_1(0, x_2, \dots, x_n),
\end{align*}
using compact support of $a_1$ to drop the $R \to \infty$ boundary value. Applying Fubini:
\begin{align*}
\int_{U_i} d\eta = \int_{\mathbb{R}^{n-1}} (- a_1(0, x_2, \dots, x_n)) \, d\mathcal{L}^{n-1}(x_2, \dots, x_n) = -\int_{\mathbb{R}^{n-1}} a_1(0, x_2, \dots, x_n) \, d\mathcal{L}^{n-1}.
\end{align*}
[/step]