[guided]The even reflection $\tilde{v}$ is the most natural extension of a function on the half-space to all of $\mathbb{R}^n$. The key property we want: $\tilde{v}$ is in $BV(\mathbb{R}^n)$ and its total variation is exactly twice that of $v$ on $\mathbb{R}^n_+$.
Why "exactly twice"? The mass of $|Dv|$ in the half-space gets duplicated in the reflected copy. The crucial point is that no extra mass is created at the reflection hyperplane $\{x_n = 0\}$ — even reflection is continuous across the hyperplane (in the sense that the trace of $v$ from above and the trace of $\tilde{v}|_{\{x_n < 0\}}$ from below match), so there is no jump.
Let me set up the measure-theoretic decomposition. Define the upper half $\tilde{v}_+ := \tilde{v}\,\mathbb{1}_{\{x_n > 0\}}$ and lower half $\tilde{v}_- := \tilde{v}\,\mathbb{1}_{\{x_n < 0\}}$. By construction, $\tilde{v}_+(x) = v(x)\,\mathbb{1}_{\{x_n > 0\}}(x)$ and $\tilde{v}_-(x) = v(x', -x_n)\,\mathbb{1}_{\{x_n < 0\}}(x)$. The reflection map $R: (x', x_n) \mapsto (x', -x_n)$ is an isometry of $\mathbb{R}^n$, so $R$ takes $\{x_n < 0\}$ bijectively onto $\mathbb{R}^n_+$. We can define the half-extensions using $R$.
The key calculation: for $\varphi \in C_c^\infty(\mathbb{R}^n; \mathbb{R}^n)$ written as $\varphi = (\varphi', \varphi_n)$ with $\varphi' \in \mathbb{R}^{n-1}$ and $\varphi_n \in \mathbb{R}$, we test $\tilde{v}$ against $\operatorname{div}\varphi$:
\begin{align*}
\int_{\mathbb{R}^n} \tilde{v} \, \operatorname{div}\varphi \, d\mathcal{L}^n = \int_{\mathbb{R}^n_+} v(x) \operatorname{div}\varphi(x) \, d\mathcal{L}^n + \int_{\mathbb{R}^n_-} v(x', -x_n) \operatorname{div}\varphi(x) \, d\mathcal{L}^n.
\end{align*}
In the second integral, substitute $y = (x', -x_n)$ to get
\begin{align*}
\int_{\mathbb{R}^n_-} v(x', -x_n) \operatorname{div}\varphi(x) \, d\mathcal{L}^n(x) = \int_{\mathbb{R}^n_+} v(y) [\operatorname{div}\varphi \circ R](y) \, d\mathcal{L}^n(y),
\end{align*}
where $R(y) = (y', -y_n)$. The chain rule for divergence under the isometry $R$:
\begin{align*}
[\operatorname{div}\varphi \circ R](y) = \operatorname{div}_x[\varphi(R(y))]\big|_{x = y'} = \sum_{i=1}^{n-1} \partial_{y_i} \varphi_i(y', -y_n) - \partial_{y_n}\varphi_n(y', -y_n)
\end{align*}
because the $y_n$-derivative picks up a sign from the reflection in the last coordinate. Define $\hat{\varphi}: \mathbb{R}^n_+ \to \mathbb{R}^n$ by $\hat{\varphi}(y) = (\varphi'(y', -y_n), -\varphi_n(y', -y_n))$. Then $[\operatorname{div}\varphi \circ R](y) = \operatorname{div}_y \hat{\varphi}(y)$, and the second integral becomes $\int_{\mathbb{R}^n_+} v \operatorname{div}\hat{\varphi} \, d\mathcal{L}^n$.
So
\begin{align*}
\int_{\mathbb{R}^n} \tilde{v} \operatorname{div}\varphi \, d\mathcal{L}^n = \int_{\mathbb{R}^n_+} v\, \operatorname{div}(\varphi + \hat{\varphi}) \, d\mathcal{L}^n.
\end{align*}
The combined vector field $\varphi + \hat{\varphi}$ has zero $n$-th component on $\{y_n = 0\}$ — at $y_n = 0$, $\hat{\varphi}_n(y', 0) = -\varphi_n(y', 0)$, so $(\varphi + \hat{\varphi})_n(y', 0) = 0$. This is exactly the condition needed for the boundary term to vanish in the integration by parts on $\mathbb{R}^n_+$.
Applying the [Zero-Extension Formula](/theorems/3111) for $v$ on $\mathbb{R}^n_+$ tested against the smooth vector field $\varphi + \hat{\varphi}$, which vanishes at the boundary in the normal direction:
\begin{align*}
\int_{\mathbb{R}^n_+} v\, \operatorname{div}(\varphi + \hat{\varphi}) \, d\mathcal{L}^n = -\int_{\mathbb{R}^n_+} (\varphi + \hat{\varphi}) \cdot d(Dv) + \int_{\{y_n = 0\}} Tv \cdot (\varphi + \hat{\varphi})_n(y', 0) \, d\mathcal{H}^{n-1}.
\end{align*}
The boundary integrand has $(\varphi + \hat{\varphi})_n(y', 0) = 0$ by construction, so the boundary term vanishes. Hence
\begin{align*}
D\tilde{v}(\varphi) = -\int_{\mathbb{R}^n} \tilde{v} \operatorname{div}\varphi \, d\mathcal{L}^n = \int_{\mathbb{R}^n_+} (\varphi + \hat{\varphi}) \cdot d(Dv).
\end{align*}
Since $|\varphi(x) + \hat{\varphi}(x)| \le 2\|\varphi\|_{L^\infty}$ pointwise, this gives the bound $|D\tilde{v}(\varphi)| \le 2\|\varphi\|_{L^\infty} |Dv|(\mathbb{R}^n_+)$, hence $|D\tilde{v}|(\mathbb{R}^n) \le 2|Dv|(\mathbb{R}^n_+)$. Conversely, by symmetry the reflection picks up exactly two copies of $|Dv|(\mathbb{R}^n_+)$ — one from each half-space (the lower being a reflected copy of mass $|Dv|(\mathbb{R}^n_+)$) — so the lower bound is also achieved. Thus
\begin{align*}
|D\tilde{v}|(\mathbb{R}^n) = 2|Dv|(\mathbb{R}^n_+).
\end{align*}
The boundary trace did not contribute because the test field $\varphi + \hat{\varphi}$ has zero normal component on $\{x_n = 0\}$. This is the technical heart of why even reflection works: it cancels the trace contribution in the integration by parts.[/guided]