[step:Apply the Five Lemma to propagate non-degeneracy across the induction]
We induct on the cardinality $N \geq 1$ of a finite good cover of an [open set](/page/Open%20Set) $U \subseteq M$.
**Base case $N = 1$**: $U$ is itself diffeomorphic to $\mathbb{R}^n$. By the base-case step, $\mathrm{PD}_U^k$ is an isomorphism for every $k$, and both sides are finite-dimensional (zero except in one degree where they are one-dimensional).
**Inductive step**: Suppose the statement holds for every open subset of $M$ admitting a good cover of cardinality $\leq N - 1$, and let $U \subseteq M$ admit a good cover $\{U_1, \dots, U_N\}$. Set
\begin{align*}
V := U_1 \cup \cdots \cup U_{N-1}, \qquad W := U_N.
\end{align*}
Then $\{U_1, \dots, U_{N-1}\}$ is a good cover of $V$ of cardinality $N - 1$, so the inductive hypothesis applies to $V$. The set $W$ is diffeomorphic to $\mathbb{R}^n$ (base case). The intersection
\begin{align*}
V \cap W = (U_1 \cap U_N) \cup \cdots \cup (U_{N-1} \cap U_N)
\end{align*}
is covered by the $N-1$ open sets $\{U_i \cap U_N\}_{i=1}^{N-1}$. Each $U_i \cap U_N$ is diffeomorphic to $\mathbb{R}^n$ since the original cover is good, and every finite intersection $(U_{i_1} \cap U_N) \cap \cdots \cap (U_{i_r} \cap U_N) = U_{i_1} \cap \cdots \cap U_{i_r} \cap U_N$ is also diffeomorphic to $\mathbb{R}^n$. Hence $\{U_i \cap U_N\}_{i=1}^{N-1}$ is a good cover of $V \cap W$ of cardinality $\leq N-1$, so the inductive hypothesis applies to $V \cap W$ as well.
By the inductive hypothesis, $\mathrm{PD}^j$ is an isomorphism on $V$, $W$, and $V \cap W$ for every $j$. In the Mayer–Vietoris ladder constructed above, four out of every five rungs are isomorphisms:
\begin{align*}
\begin{array}{ccccccccc}
\cdots & \to & H^{k-1}_{\mathrm{dR}}(V \cap W) & \to & H^k_{\mathrm{dR}}(U) & \to & H^k_{\mathrm{dR}}(V) \oplus H^k_{\mathrm{dR}}(W) & \to & H^k_{\mathrm{dR}}(V \cap W) \to \cdots \\
& & \downarrow \cong & & \downarrow \mathrm{PD}^k & & \downarrow \cong & & \downarrow \cong
\end{array}
\end{align*}
The [Five Lemma](/theorems/1938) applied to this commutative diagram of exact sequences forces $\mathrm{PD}_U^k: H^k_{\mathrm{dR}}(U) \to (H^{n-k}_c(U))^*$ to be an isomorphism as well.
Finite-dimensionality of $H^k_{\mathrm{dR}}(U)$ follows from the inductive hypothesis applied to $V$, $W$, $V \cap W$ together with the exactness of the Mayer–Vietoris sequence: $H^k_{\mathrm{dR}}(U)$ is sandwiched between the finite-dimensional spaces $H^{k-1}_{\mathrm{dR}}(V \cap W)$ and $H^k_{\mathrm{dR}}(V) \oplus H^k_{\mathrm{dR}}(W)$, hence is itself finite-dimensional. The same argument applied to the compactly supported sequence shows $H^{n-k}_c(U)$ is finite-dimensional. This completes the induction.
The [Five Lemma](/theorems/1938) is the engine. To recall its statement: in a commutative diagram of abelian groups with exact rows
\begin{align*}
\begin{array}{ccccccccc}
A_1 & \to & A_2 & \to & A_3 & \to & A_4 & \to & A_5 \\
\downarrow f_1 & & \downarrow f_2 & & \downarrow f_3 & & \downarrow f_4 & & \downarrow f_5 \\
B_1 & \to & B_2 & \to & B_3 & \to & B_4 & \to & B_5
\end{array}
\end{align*}
if $f_1, f_2, f_4, f_5$ are isomorphisms, then $f_3$ is an isomorphism. We apply this with $A_3 = H^k_{\mathrm{dR}}(U)$, $B_3 = (H^{n-k}_c(U))^*$, and $A_1, A_2, A_4, A_5, B_1, B_2, B_4, B_5$ the corresponding terms on $V, W, V \cap W$ from the two Mayer–Vietoris sequences. The induction is well-founded because the cardinality of the good cover strictly decreases when passing from $U$ to $V$ and to $V \cap W$.
Why does the choice $V = U_1 \cup \cdots \cup U_{N-1}$, $W = U_N$ work specifically? Because both $V$ and $V \cap W$ inherit good covers of strictly smaller cardinality from the good cover of $U$, while $W$ itself is already a base case. This is the standard "peel off one set at a time" induction on Bott–Tu's good cover.
[/step]