[step:Carry out the inductive step using Hom Additivity]Assume $P(n-1)$ holds for some $n \geq 2$ and let $V = \bigoplus_{i=1}^n V_i$ be a decomposition into irreducibles. Set
\begin{align*}
V' := \bigoplus_{i=1}^{n-1} V_i,
\end{align*}
a $G$-representation with a decomposition into $n - 1$ irreducibles. Then $V = V' \oplus V_n$.
Apply [Hom Additivity](/theorems/2419) with $V \rightsquigarrow S$, $V_1 \rightsquigarrow V'$, $V_2 \rightsquigarrow V_n$ (using the hypothesis that all $V', V_n$ are $G$-representations over the same field $\mathbb{F}$, which they are by construction). Part (1) of Hom Additivity gives an $\mathbb{F}$-linear isomorphism
\begin{align*}
\operatorname{Hom}_G(S, V' \oplus V_n) \cong \operatorname{Hom}_G(S, V') \oplus \operatorname{Hom}_G(S, V_n).
\end{align*}
Taking $\mathbb{F}$-dimensions on both sides (using $\dim(A \oplus B) = \dim A + \dim B$ for $\mathbb{F}$-vector spaces $A, B$):
\begin{align*}
\dim_\mathbb{F} \operatorname{Hom}_G(S, V) = \dim_\mathbb{F} \operatorname{Hom}_G(S, V') + \dim_\mathbb{F} \operatorname{Hom}_G(S, V_n).
\end{align*}
By the inductive hypothesis $P(n-1)$ applied to the decomposition $V' = \bigoplus_{i=1}^{n-1} V_i$,
\begin{align*}
\dim_\mathbb{F} \operatorname{Hom}_G(S, V') = |\{j \in \{1, \ldots, n-1\} : V_j \cong S\}|.
\end{align*}
By the base case $P(1)$ applied to the irreducible $V_n$,
\begin{align*}
\dim_\mathbb{F} \operatorname{Hom}_G(S, V_n) = \begin{cases} 1 & V_n \cong S, \\ 0 & V_n \not\cong S, \end{cases}
\end{align*}
which equals $|\{n\} \cap \{j : V_j \cong S\}|$.
Adding,
\begin{align*}
\dim_\mathbb{F} \operatorname{Hom}_G(S, V) &= |\{j \in \{1, \ldots, n-1\} : V_j \cong S\}| + |\{n\} \cap \{j : V_j \cong S\}| \\
&= |\{j \in \{1, \ldots, n\} : V_j \cong S\}|,
\end{align*}
the second equality being the disjoint partition $\{1, \ldots, n\} = \{1, \ldots, n-1\} \sqcup \{n\}$. This is $P(n)$.[/step]