[step:Verify that the Mayer–Vietoris ladder commutes]There are three types of squares to check.
**Squares involving only restriction maps.** For a smooth map $f : X' \to X$, pullback satisfies $f^* (\alpha \wedge \beta) = f^* \alpha \wedge f^* \beta$. Applied to the inclusion $\iota_U : U \hookrightarrow M$ and the induced map $\iota_U \times \mathrm{id}_N : U \times N \to M \times N$, we have, for $\omega \in \Omega^i(M)$, $\eta \in \Omega^j(N)$:
\begin{align*}
(\iota_U \times \mathrm{id}_N)^* (\pi_M^* \omega \wedge \pi_N^* \eta) &= (\iota_U \times \mathrm{id}_N)^* \pi_M^* \omega \wedge (\iota_U \times \mathrm{id}_N)^* \pi_N^* \eta \\
&= \pi_U^* (\iota_U^* \omega) \wedge \pi_N^* \eta,
\end{align*}
using $\pi_M \circ (\iota_U \times \mathrm{id}_N) = \iota_U \circ \pi_U$ and $\pi_N \circ (\iota_U \times \mathrm{id}_N) = \pi_N$. This is the identity $\Phi^k_U \circ (\iota_U^* \otimes \mathrm{id}) = (\iota_U \times \mathrm{id}_N)^* \circ \Phi^k_M$ at the form level, which descends to cohomology. The same identity holds for $V$ and for the inclusion $U \cap V \hookrightarrow U$ (and into $V$).
**Square involving the connecting homomorphism.** Let $\{\rho_U, \rho_V\}$ be a smooth [partition of unity](/page/Partition%20of%20Unity) on $M$ subordinate to $\{U, V\}$, with $\mathrm{supp}\,\rho_V \subseteq V$ and $\rho_U + \rho_V = 1$. The Mayer–Vietoris coboundary $\delta_M : H^i(U \cap V) \to H^{i+1}(M)$ is defined as follows: for a closed form $\sigma \in \Omega^i(U \cap V)$, the form $\rho_V \sigma$ extends by zero to a smooth form on $U$, and $-\rho_U \sigma$ extends by zero to a smooth form on $V$; these agree with $\sigma$ on $U \cap V$ up to the coboundary contribution, and $\delta_M [\sigma] := [d(\rho_V \sigma)] = [-d(\rho_U \sigma)]$ as a class on $M$ (the form $d(\rho_V \sigma)$ has support in $U \cap V$ and extends by zero to all of $M$, where it is closed because $d^2 = 0$ and $\sigma$ is closed).
Pull back $\rho_U$ and $\rho_V$ along $\pi_M : M \times N \to M$. Then $\{\pi_M^* \rho_U, \pi_M^* \rho_V\}$ is a smooth [partition of unity](/page/Partition%20of%20Unity) on $M \times N$ subordinate to $\{U \times N, V \times N\}$, since
\begin{align*}
\pi_M^* \rho_U + \pi_M^* \rho_V = \pi_M^*(\rho_U + \rho_V) = \pi_M^* 1 = 1 \in C^\infty(M \times N).
\end{align*}
The coboundary $\delta_{M \times N}$ for the cover $\{U \times N, V \times N\}$ is constructed using exactly this [partition of unity](/page/Partition%20of%20Unity). Now compute, for $\sigma \in \Omega^i(U \cap V)$ closed and $\eta \in \Omega^j(N)$ closed:
\begin{align*}
\delta_{M \times N}\bigl(\Phi^{i+j}_{U \cap V}([\sigma] \otimes [\eta])\bigr) &= \delta_{M \times N}[\pi_{U \cap V}^* \sigma \wedge \pi_N^* \eta] \\
&= [d(\pi_M^* \rho_V \cdot \pi_{U \cap V}^* \sigma \wedge \pi_N^* \eta)] \\
&= [d(\pi_M^*(\rho_V \sigma)) \wedge \pi_N^* \eta] \\
&= [\pi_M^* d(\rho_V \sigma) \wedge \pi_N^* \eta] \\
&= \Phi^{i+j+1}_M\bigl([d(\rho_V \sigma)] \otimes [\eta]\bigr) \\
&= \Phi^{i+j+1}_M\bigl(\delta_M[\sigma] \otimes [\eta]\bigr).
\end{align*}
The identity $\pi_M^* \rho_V \cdot \pi_{U \cap V}^* \sigma = \pi_M^*(\rho_V \sigma)$ on $(U \cap V) \times N$ used in the second equality holds because the restriction of $\pi_M$ to $(U \cap V) \times N$ factors as $(U \cap V) \times N \xrightarrow{\pi_{U \cap V}} U \cap V \hookrightarrow M$, so $\pi_M^* \rho_V$ and $\pi_{U \cap V}^*(\rho_V|_{U \cap V})$ agree as functions on $(U \cap V) \times N$, and pullback is multiplicative on products of forms. Here the notation $\pi_M^*(\rho_V \sigma)$ means the pullback, to $(U \cap V) \times N$ and then extended by zero in the Mayer–Vietoris construction, of the smooth form $\rho_V\sigma$ on $U \cap V$; we are not extending $\sigma$ itself to $M$. We also used that $\pi_N^*\eta$ is closed and that pullback commutes with $d$. Summing over $i+j=k$ shows the connecting square commutes. In the abstract [tensor product](/page/Tensor%20Product) of cochain complexes a Koszul sign can appear when the differential passes across a degree-$j$ factor from $N$; in this proof the cross product is defined concretely by $[\sigma]\otimes[\eta]\mapsto[\pi^*\sigma\wedge\pi^*\eta]$, and $\eta$ is closed, so no additional sign appears in the displayed connecting-map computation.[/step]