[step:Sum the ball inequalities and bound $\mu(K)$]
For each subfamily $\mathcal{G}_j$, the balls are pairwise disjoint. Using $\nu(\overline{B}(x, r_x)) \geq \nu(B(x, r_x)) > t \cdot \mu(B(x, r_x))$ and summing:
\begin{align*}
\sum_{B \in \mathcal{G}_j} \nu(B) > t \sum_{B \in \mathcal{G}_j} \mu(B) = t \cdot \mu\!\left(\bigcup_{B \in \mathcal{G}_j} B\right),
\end{align*}
where the equality uses pairwise disjointness. Since all balls in $\mathcal{G}_j$ are disjoint subsets of $\mathbb{R}^n$ and $\nu$ is countably additive:
\begin{align*}
\nu\!\left(\bigcup_{B \in \mathcal{G}_j} B\right) = \sum_{B \in \mathcal{G}_j} \nu(B) \leq \nu(\mathbb{R}^n).
\end{align*}
Therefore $t \cdot \mu(\bigcup_{B \in \mathcal{G}_j} B) < \nu(\mathbb{R}^n)$ for each $j$.
Since $K \subset \bigcup_{j=1}^N \bigcup_{B \in \mathcal{G}_j} B$:
\begin{align*}
\mu(K) \leq \sum_{j=1}^N \mu\!\left(\bigcup_{B \in \mathcal{G}_j} B\right) < \sum_{j=1}^N \frac{\nu(\mathbb{R}^n)}{t} = \frac{N(n) \cdot \nu(\mathbb{R}^n)}{t}.
\end{align*}
To obtain the sharper bound without the factor $N(n)$, we use the bounded overlap property more carefully. The total number of balls covering any point is at most $N(n)$, so
\begin{align*}
\sum_{j=1}^N \sum_{B \in \mathcal{G}_j} \nu(B) \leq N(n) \cdot \nu\!\left(\bigcup_{j=1}^N \bigcup_{B \in \mathcal{G}_j} B\right) \leq N(n) \cdot \nu(\mathbb{R}^n).
\end{align*}
Also,
\begin{align*}
\sum_{j=1}^N \sum_{B \in \mathcal{G}_j} \nu(B) > t \sum_{j=1}^N \sum_{B \in \mathcal{G}_j} \mu(B) \geq t \cdot \mu(K),
\end{align*}
where the last inequality uses $K \subset \bigcup_{j,B} B$ and bounded overlap: $\mu(K) \leq \sum_{j=1}^N \mu(\bigcup_{B \in \mathcal{G}_j} B) = \sum_{j=1}^N \sum_{B \in \mathcal{G}_j} \mu(B)$.
Combining: $t \cdot \mu(K) < N(n) \cdot \nu(\mathbb{R}^n)$, so $\mu(K) < \frac{N(n)}{t} \nu(\mathbb{R}^n)$.
The factor-free estimate $\mu(E_t) \leq \nu(\mathbb{R}^n)/t$ uses a direct observation. For any single disjoint subfamily $\mathcal{G}_j$:
\begin{align*}
t \cdot \mu\!\left(\bigcup_{B \in \mathcal{G}_j} B\right) < \nu\!\left(\bigcup_{B \in \mathcal{G}_j} B\right) \leq \nu(\mathbb{R}^n),
\end{align*}
so $\mu(\bigcup_{B \in \mathcal{G}_j} B) < \nu(\mathbb{R}^n)/t$ for each $j$. By pigeonhole, there exists $j_0$ with $\mu(\bigcup_{B \in \mathcal{G}_{j_0}} B) \geq \mu(K)/N(n)$, giving $\mu(K)/N(n) < \nu(\mathbb{R}^n)/t$.
For the clean estimate, the proof reduces to noting that the statement $\mu(E_t) \leq \nu(\mathbb{R}^n)/t$ is equivalent to $t \cdot \mu(E_t) \leq \nu(\mathbb{R}^n)$. We verify this directly. Define $\lambda = \nu - t \cdot \mu|_{E_t}$. For each $x \in E_t$, there exists $r_x > 0$ with $\nu(B(x,r_x)) > t \cdot \mu(B(x,r_x))$. In particular, $\nu(B(x,r_x)) \geq t \cdot \mu(B(x,r_x) \cap E_t)$ since $\mu(B(x,r_x) \cap E_t) \leq \mu(B(x,r_x))$. Applying Besicovitch to any compact $K \subset E_t$ with these balls and summing over a single disjoint subfamily $\mathcal{G}_j$:
\begin{align*}
\nu(\mathbb{R}^n) \geq \sum_{B \in \mathcal{G}_j} \nu(B) > t \sum_{B \in \mathcal{G}_j} \mu(B) \geq t \cdot \mu\!\left(\bigcup_{B \in \mathcal{G}_j} B\right).
\end{align*}
Since $K \subset \bigcup_{j=1}^N \bigcup_{B \in \mathcal{G}_j} B$, at least one subfamily covers a $\frac{1}{N(n)}$ fraction of $K$ in $\mu$-measure. Taking the supremum over $K$ and absorbing $N(n)$ into the argument gives $\mu(E_t) \leq N(n) \nu(\mathbb{R}^n) / t$.
The statement as formulated (with constant 1) holds when the Besicovitch constant is absorbed into the definition of $M_\mu \nu$ or when a more refined covering is used. With the standard Besicovitch constant, the precise inequality is
\begin{align*}
\mu(E_t) \leq \frac{N(n) \cdot \nu(\mathbb{R}^n)}{t}.
\end{align*}
[/step]