[guided]We connect $\|u\|_{L^{n/(n-1)}}$ to the integral $\int \mathcal{L}^n(E_t)^{(n-1)/n} \, dt$ via a layer-cake / Minkowski's inequality argument.
*Layer-cake representation.* For $u \ge 0$ and any $x \in \mathbb{R}^n$,
\begin{align*}
u(x) = \int_0^{u(x)} 1 \, d\mathcal{L}^1(t) = \int_0^\infty \mathbb{1}_{\{u(x) > t\}} \, d\mathcal{L}^1(t) = \int_0^\infty \mathbb{1}_{\{u > t\}}(x) \, d\mathcal{L}^1(t).
\end{align*}
This is the standard layer-cake formula for non-negative functions, expressing $u$ as a vertical integral of indicator functions of its superlevel sets.
*Minkowski's integral inequality.* For a measurable family of functions $f_t: \mathbb{R}^n \to [0, \infty)$ indexed by $t \in (0, \infty)$, and for $q \ge 1$,
\begin{align*}
\left\|\int_0^\infty f_t \, d\mathcal{L}^1(t)\right\|_{L^q(\mathbb{R}^n)} \le \int_0^\infty \|f_t\|_{L^q(\mathbb{R}^n)} \, d\mathcal{L}^1(t).
\end{align*}
This is the standard Minkowski integral inequality. The hypothesis $q \ge 1$ is met by $q = n/(n-1)$ since $n \ge 2$ (the case $n = 1$ requires separate but easier treatment). The functions $f_t = \mathbb{1}_{\{u > t\}}$ are measurable in $(t, x)$ jointly (the set $\{(t, x) : u(x) > t\}$ is the hypograph of $u$, which is Borel by measurability of $u$).
Applying Minkowski with $q = n/(n-1)$ and $f_t = \mathbb{1}_{\{u > t\}}$:
\begin{align*}
\|u\|_{L^{n/(n-1)}(\mathbb{R}^n)} = \left\|\int_0^\infty \mathbb{1}_{\{u > t\}} \, d\mathcal{L}^1(t)\right\|_{L^{n/(n-1)}(\mathbb{R}^n)} \le \int_0^\infty \|\mathbb{1}_{\{u > t\}}\|_{L^{n/(n-1)}(\mathbb{R}^n)} \, d\mathcal{L}^1(t).
\end{align*}
For an indicator function, $\|\mathbb{1}_E\|_{L^p}^p = \mathcal{L}^n(E)$, so $\|\mathbb{1}_{\{u > t\}}\|_{L^{n/(n-1)}} = \mathcal{L}^n(\{u > t\})^{(n-1)/n}$.
Substituting:
\begin{align*}
\|u\|_{L^{n/(n-1)}(\mathbb{R}^n)} \le \int_0^\infty \mathcal{L}^n(\{u > t\})^{(n-1)/n} \, d\mathcal{L}^1(t).
\end{align*}
*Combination.* From Step 2, $\int_0^\infty \mathcal{L}^n(E_t)^{(n-1)/n} \, dt \le c_n |Du|(\mathbb{R}^n)$. Combining,
\begin{align*}
\|u\|_{L^{n/(n-1)}(\mathbb{R}^n)} \le c_n |Du|(\mathbb{R}^n).
\end{align*}
This is the BV isoperimetric inequality for non-negative $u$ with constant $C_n = c_n = (n\omega_n^{1/n})^{-1}$. By Step 1, the same bound (possibly with constant doubled, but still depending only on $n$) holds for general $u \in BV(\mathbb{R}^n) \cap L^{n/(n-1)}(\mathbb{R}^n)$. The dependence of $C_n$ on $n$ comes through the geometric isoperimetric constant $c_n$ — explicitly $C_n = (n\omega_n^{1/n})^{-1}$, where $\omega_n$ is the volume of the unit ball in $\mathbb{R}^n$.[/guided]