[step:Compute $\operatorname{rank}(H) = k$ and conclude $\dim \ker(H) = n - k$]
We show the $k$ rows of $H$ are linearly independent over $\mathbb{F}_2$.
First, $b_{n - k} \neq 0$. Reason: $h$ satisfies $g(X) h(X) = X^n - 1$, so comparing leading terms, the leading coefficient of $h$ is the leading coefficient of $X^n - 1$ divided by the leading coefficient of $g$, both of which equal $1$. So $b_{n-k} = 1 \neq 0$.
Now suppose $\mu_1, \ldots, \mu_k \in \mathbb{F}_2$ satisfy $\sum_{i=1}^k \mu_i H_{i, \cdot} = 0 \in \mathbb{F}_2^n$, i.e., for every $1 \leq j \leq n$,
\begin{align*}
\sum_{i=1}^{k} \mu_i\, b_{n - k - (j - i)} = 0.
\end{align*}
Specialise to $j = 1$: the only index $i \in \{1, \ldots, k\}$ for which $n - k - (1 - i) = n - k - 1 + i \in \{0, \ldots, n - k\}$ with $b_{\cdot} = b_{n-k}$ (the leading coefficient) occurs when $n - k - 1 + i = n - k$, i.e., $i = 1$. For $i > 1$ we have $n - k - 1 + i > n - k$, so $b_{n - k - 1 + i} = 0$ by the convention in the statement. Thus
\begin{align*}
0 = \sum_{i=1}^{k} \mu_i\, b_{n - k - 1 + i} = \mu_1\, b_{n - k} = \mu_1,
\end{align*}
so $\mu_1 = 0$. Next specialise to $j = 2$: after using $\mu_1 = 0$, the same analysis yields $\mu_2 b_{n-k} = 0$, so $\mu_2 = 0$. Iterating through $j = 3, 4, \ldots, k$, we obtain $\mu_i = 0$ for all $1 \leq i \leq k$. Hence the rows of $H$ are linearly independent, and
\begin{align*}
\operatorname{rank}(H) = k.
\end{align*}
By the rank-nullity theorem applied to the map $v \mapsto Hv^\top$ from $\mathbb{F}_2^n$ to $\mathbb{F}_2^k$,
\begin{align*}
\dim_{\mathbb{F}_2} \ker(H) = n - \operatorname{rank}(H) = n - k.
\end{align*}
[/step]