[guided]We now translate the decomposition $w = a v + u$ into a matrix and compute its determinant. The first column of $A$ encodes how to express the first vector of $\mathcal{B}_w$, namely $w$, in terms of $\mathcal{B}_v = (v, e_1, \ldots, e_{k-1})$. From $w = a v + c_1 e_1 + \cdots + c_{k-1} e_{k-1}$ the first column is $(a, c_1, c_2, \ldots, c_{k-1})^\top$.
For $j = 2, \ldots, k$, the $j$-th vector of $\mathcal{B}_w$ is $e_{j-1}$, which equals $0 \cdot v + e_{j-1}$ in $\mathcal{B}_v$. Hence the $j$-th column of $A$ is $(0, 0, \ldots, 1, \ldots, 0)^\top$ with the $1$ in position $j$. Assembling these columns gives the explicit lower-triangular form displayed above.
Why is the form lower-triangular and not upper-triangular? The convention $\mathcal{B}_w = \mathcal{B}_v \cdot A$ places the coefficients of each new basis vector into the **columns** of $A$. The new first vector $w$ has a generally non-zero expansion, contributing the entire first column; each new $e_i$ for $i \geq 1$ has only one non-zero coefficient (in row $i+1$, corresponding to itself in $\mathcal{B}_v$), so columns $2, \ldots, k$ are standard basis vectors of $\mathbb{R}^k$. The result is the matrix shown.
The determinant of a lower-triangular matrix is the product of its diagonal entries, so
\begin{align*}
\det A = a \cdot 1 \cdot 1 \cdots 1 = a,
\end{align*}
and we have already shown $a > 0$. Note that the off-diagonal entries $c_1, \ldots, c_{k-1}$ play no role in the determinant computation — only the sign of $a$ matters, and it is precisely the sign extracted from the outward-pointing condition.[/guided]