[step:Show that every factor $X_i - X_j$ divides the determinant polynomial]Fix indices $j,i \in \{1,\dots,m\}$ with $j < i$. View $P$ as a polynomial in the single indeterminate $X_i$ with coefficients in the ring $F[X_1,\dots,X_{i-1},X_{i+1},\dots,X_m]$. If we substitute $X_i = X_j$, then the $i$-th and $j$-th columns of the defining matrix for $P$ become equal, because for every row exponent $r \in \{0,\dots,m-1\}$ the two entries are both $X_j^r$. A determinant with two equal columns is zero, hence
\begin{align*}
P(X_1,\dots,X_{i-1},X_j,X_{i+1},\dots,X_m) = 0.
\end{align*}
By the factor theorem in the polynomial ring $F[X_1,\dots,X_{i-1},X_{i+1},\dots,X_m][X_i]$, the polynomial $X_i - X_j$ divides $P$ in $R$.
Since this holds for every pair $1 \leq j < i \leq m$, and the linear polynomials $X_i - X_j$ are pairwise non-associate irreducible elements of the unique factorization domain $R$, their product $\Delta$ divides $P$. Thus there exists a polynomial $Q \in R$ such that
\begin{align*}
P = Q\Delta.
\end{align*}[/step]