[proofplan]
We prove that the construction produces a closed global form, then check the two possible choices in the definition. First, changing the lift of a fixed closed representative changes the resulting global $(k+1)$-form by an exact form on $M$. Second, replacing the representative by a cohomologous one again changes the resulting global form by an exact form. Finally, linearity follows by choosing compatible lifts and using linearity of the maps $s_k$, $r_{k+1}$, and $d$.
[/proofplan]
[step:Verify that the construction produces a closed global form]
Let $\gamma \in \Omega^k(U \cap V)$ be closed, so $d\gamma=0$, and let $(\alpha,\beta) \in \Omega^k(U) \oplus \Omega^k(V)$ satisfy $s_k(\alpha,\beta)=\gamma$. Define the pair
\begin{align*}
(a,b) := (d\alpha,d\beta) \in \Omega^{k+1}(U) \oplus \Omega^{k+1}(V).
\end{align*}
Because exterior differentiation commutes with restriction,
\begin{align*}
s_{k+1}(a,b)
&= d\beta|_{U \cap V} - d\alpha|_{U \cap V} \\
&= d(\beta|_{U \cap V} - \alpha|_{U \cap V}) \\
&= d(s_k(\alpha,\beta)) \\
&= d\gamma \\
&= 0.
\end{align*}
Thus $(a,b) \in \ker s_{k+1}$. By exactness at $\Omega^{k+1}(U)\oplus \Omega^{k+1}(V)$, there exists $\eta \in \Omega^{k+1}(M)$ such that
\begin{align*}
r_{k+1}(\eta)=(d\alpha,d\beta).
\end{align*}
We now show that $\eta$ is closed. Since $r_{k+2}$ is injective by exactness at $\Omega^{k+2}(M)$, it suffices to prove $r_{k+2}(d\eta)=0$. Using commutation of $d$ with restriction and $d^2=0$,
\begin{align*}
r_{k+2}(d\eta)
&= (d(\eta|_U),d(\eta|_V)) \\
&= (d(d\alpha),d(d\beta)) \\
&= (0,0).
\end{align*}
Therefore $d\eta=0$, and $[\eta] \in H^{k+1}_{\mathrm{dR}}(M)$ is defined.
[guided]
Start with a closed form $\gamma \in \Omega^k(U \cap V)$ and a lift $(\alpha,\beta) \in \Omega^k(U)\oplus \Omega^k(V)$ satisfying
\begin{align*}
\beta|_{U \cap V} - \alpha|_{U \cap V} = \gamma.
\end{align*}
The connecting map is supposed to differentiate this lift and then glue the result. Define
\begin{align*}
(a,b) := (d\alpha,d\beta) \in \Omega^{k+1}(U) \oplus \Omega^{k+1}(V).
\end{align*}
To glue $(a,b)$ to a global form on $M$, we must check that $(a,b)$ lies in $\ker s_{k+1}$. Since restriction commutes with exterior differentiation,
\begin{align*}
s_{k+1}(a,b)
&= d\beta|_{U \cap V} - d\alpha|_{U \cap V} \\
&= d(\beta|_{U \cap V} - \alpha|_{U \cap V}) \\
&= d\gamma \\
&= 0.
\end{align*}
Thus $(a,b)\in \ker s_{k+1}$. Exactness of the Mayer-Vietoris sequence at $\Omega^{k+1}(U)\oplus\Omega^{k+1}(V)$ says precisely that every element of $\ker s_{k+1}$ is in the image of $r_{k+1}$. Hence there exists $\eta \in \Omega^{k+1}(M)$ such that
\begin{align*}
\eta|_U=d\alpha,
\qquad
\eta|_V=d\beta.
\end{align*}
It remains to check that $\eta$ defines a de Rham cohomology class, so we need $d\eta=0$. Restricting $d\eta$ to $U$ and $V$ gives
\begin{align*}
(d\eta)|_U=d(\eta|_U)=d(d\alpha)=0,
\qquad
(d\eta)|_V=d(\eta|_V)=d(d\beta)=0.
\end{align*}
Equivalently,
\begin{align*}
r_{k+2}(d\eta)=(0,0).
\end{align*}
Exactness at $\Omega^{k+2}(M)$ gives injectivity of $r_{k+2}$, so $d\eta=0$. Therefore $\eta$ is closed and $[\eta]\in H^{k+1}_{\mathrm{dR}}(M)$ is a legitimate output of the construction.
[/guided]
[/step]
[step:Show that changing the lift changes the global form by an exact form]
Fix the closed representative $\gamma \in \Omega^k(U \cap V)$. Let $(\alpha,\beta)$ and $(\alpha',\beta')$ be two lifts in $\Omega^k(U)\oplus\Omega^k(V)$ with
\begin{align*}
s_k(\alpha,\beta)=\gamma,
\qquad
s_k(\alpha',\beta')=\gamma.
\end{align*}
Let $\eta,\eta' \in \Omega^{k+1}(M)$ be the corresponding global forms, so
\begin{align*}
r_{k+1}(\eta)=(d\alpha,d\beta),
\qquad
r_{k+1}(\eta')=(d\alpha',d\beta').
\end{align*}
Define
\begin{align*}
(p,q):=(\alpha'-\alpha,\beta'-\beta) \in \Omega^k(U)\oplus\Omega^k(V).
\end{align*}
Then
\begin{align*}
s_k(p,q)
&= s_k(\alpha',\beta')-s_k(\alpha,\beta) \\
&= \gamma-\gamma \\
&=0.
\end{align*}
By exactness at $\Omega^k(U)\oplus\Omega^k(V)$, there exists $\omega \in \Omega^k(M)$ such that
\begin{align*}
r_k(\omega)=(p,q).
\end{align*}
Using commutation of $d$ with restriction,
\begin{align*}
r_{k+1}(d\omega)
&=(d(\omega|_U),d(\omega|_V)) \\
&=(d(\alpha'-\alpha),d(\beta'-\beta)) \\
&= r_{k+1}(\eta'-\eta).
\end{align*}
Since $r_{k+1}$ is injective, exactness at $\Omega^{k+1}(M)$ gives
\begin{align*}
\eta'-\eta=d\omega.
\end{align*}
Thus $[\eta']=[\eta]$ in $H^{k+1}_{\mathrm{dR}}(M)$.
[guided]
Now keep the same closed representative $\gamma$, but allow two different lifts of it:
\begin{align*}
s_k(\alpha,\beta)=\gamma,
\qquad
s_k(\alpha',\beta')=\gamma.
\end{align*}
The possible ambiguity is that these two choices might produce different global forms $\eta$ and $\eta'$. We will show that the difference is exact on $M$.
Define the difference of the two lifts by
\begin{align*}
(p,q):=(\alpha'-\alpha,\beta'-\beta) \in \Omega^k(U)\oplus\Omega^k(V).
\end{align*}
Because $s_k$ is linear,
\begin{align*}
s_k(p,q)
&=s_k(\alpha'-\alpha,\beta'-\beta) \\
&=s_k(\alpha',\beta')-s_k(\alpha,\beta) \\
&=\gamma-\gamma \\
&=0.
\end{align*}
Thus $(p,q)\in \ker s_k$. Exactness at $\Omega^k(U)\oplus\Omega^k(V)$ identifies this kernel with $\operatorname{im} r_k$, so there exists a global $k$-form $\omega\in \Omega^k(M)$ satisfying
\begin{align*}
\omega|_U=\alpha'-\alpha,
\qquad
\omega|_V=\beta'-\beta.
\end{align*}
Differentiate this global form. Since exterior differentiation commutes with restriction,
\begin{align*}
(d\omega)|_U=d(\omega|_U)=d(\alpha'-\alpha)=d\alpha'-d\alpha,
\end{align*}
and similarly
\begin{align*}
(d\omega)|_V=d(\omega|_V)=d(\beta'-\beta)=d\beta'-d\beta.
\end{align*}
The global forms $\eta$ and $\eta'$ were defined by
\begin{align*}
\eta|_U=d\alpha,\quad \eta|_V=d\beta,
\qquad
\eta'|_U=d\alpha',\quad \eta'|_V=d\beta'.
\end{align*}
Therefore $d\omega$ and $\eta'-\eta$ have the same restrictions to $U$ and $V$:
\begin{align*}
r_{k+1}(d\omega)=r_{k+1}(\eta'-\eta).
\end{align*}
Exactness at $\Omega^{k+1}(M)$ gives injectivity of $r_{k+1}$, so
\begin{align*}
\eta'-\eta=d\omega.
\end{align*}
Hence $\eta'$ and $\eta$ differ by an exact form, and so they represent the same class in $H^{k+1}_{\mathrm{dR}}(M)$.
[/guided]
[/step]
[step:Show that changing the representative changes the global form by an exact form]
Let $\gamma,\gamma' \in \Omega^k(U \cap V)$ be closed forms representing the same cohomology class in $H^k_{\mathrm{dR}}(U\cap V)$. Then there exists $\theta \in \Omega^{k-1}(U \cap V)$ such that
\begin{align*}
\gamma'=\gamma+d\theta,
\end{align*}
with the convention that for $k=0$ this means $\gamma'=\gamma$.
For $k=0$, the assertion is exactly the lift-independence already proved. Assume $k\geq 1$. Choose $(\alpha,\beta)\in \Omega^k(U)\oplus\Omega^k(V)$ with $s_k(\alpha,\beta)=\gamma$. By surjectivity of $s_{k-1}$, choose $(\lambda,\mu)\in \Omega^{k-1}(U)\oplus\Omega^{k-1}(V)$ such that
\begin{align*}
s_{k-1}(\lambda,\mu)=\theta.
\end{align*}
Define
\begin{align*}
(\alpha',\beta') := (\alpha+d\lambda,\beta+d\mu) \in \Omega^k(U)\oplus\Omega^k(V).
\end{align*}
Then
\begin{align*}
s_k(\alpha',\beta')
&=s_k(\alpha,\beta)+s_k(d\lambda,d\mu) \\
&=\gamma+d(s_{k-1}(\lambda,\mu)) \\
&=\gamma+d\theta \\
&=\gamma'.
\end{align*}
Let $\eta,\eta' \in \Omega^{k+1}(M)$ be the global forms produced from $(\gamma,\alpha,\beta)$ and $(\gamma',\alpha',\beta')$, respectively. Since $d^2=0$,
\begin{align*}
r_{k+1}(\eta')
&=(d\alpha',d\beta') \\
&=(d\alpha+d^2\lambda,d\beta+d^2\mu) \\
&=(d\alpha,d\beta) \\
&=r_{k+1}(\eta).
\end{align*}
Injectivity of $r_{k+1}$ gives $\eta'=\eta$. By lift-independence, any other lift chosen for $\gamma'$ produces the same cohomology class. Hence the value of $\delta([\gamma])$ depends only on the cohomology class $[\gamma]$.
[guided]
Now suppose the representative of the input class changes. Thus $\gamma$ and $\gamma'$ are closed $k$-forms on $U\cap V$ and represent the same de Rham cohomology class. This means that there is a form $\theta\in \Omega^{k-1}(U\cap V)$ such that
\begin{align*}
\gamma'=\gamma+d\theta.
\end{align*}
When $k=0$, there are no $(-1)$-forms, and cohomologous closed $0$-forms are equal; so this case has already been handled by the independence of the lift. We therefore assume $k\geq 1$.
Choose a lift $(\alpha,\beta)\in \Omega^k(U)\oplus\Omega^k(V)$ of $\gamma$, so
\begin{align*}
s_k(\alpha,\beta)=\gamma.
\end{align*}
To compare with $\gamma'=\gamma+d\theta$, we lift the lower-degree form $\theta$. Surjectivity of
\begin{align*}
s_{k-1}: \Omega^{k-1}(U)\oplus\Omega^{k-1}(V)\to \Omega^{k-1}(U\cap V)
\end{align*}
gives forms $\lambda\in \Omega^{k-1}(U)$ and $\mu\in \Omega^{k-1}(V)$ such that
\begin{align*}
s_{k-1}(\lambda,\mu)=\theta.
\end{align*}
Now define a new lift candidate by adding the differentiated lower-degree lift:
\begin{align*}
(\alpha',\beta') := (\alpha+d\lambda,\beta+d\mu).
\end{align*}
This is a pair of $k$-forms on $U$ and $V$. We check that it lifts $\gamma'$:
\begin{align*}
s_k(\alpha',\beta')
&=s_k(\alpha+d\lambda,\beta+d\mu) \\
&=s_k(\alpha,\beta)+s_k(d\lambda,d\mu) \\
&=\gamma+d(s_{k-1}(\lambda,\mu)) \\
&=\gamma+d\theta \\
&=\gamma'.
\end{align*}
The key point is that the correction term is a differential, so it disappears after applying $d$ once more. Let $\eta$ be the global form obtained from $(\alpha,\beta)$ and let $\eta'$ be the global form obtained from $(\alpha',\beta')$. Then
\begin{align*}
r_{k+1}(\eta')
&=(d\alpha',d\beta') \\
&=(d(\alpha+d\lambda),d(\beta+d\mu)) \\
&=(d\alpha+d^2\lambda,d\beta+d^2\mu) \\
&=(d\alpha,d\beta) \\
&=r_{k+1}(\eta).
\end{align*}
Since $r_{k+1}$ is injective, $\eta'=\eta$. Thus replacing $\gamma$ by the cohomologous representative $\gamma'$ does not change the resulting cohomology class, at least for the specific lift constructed above. If a different lift of $\gamma'$ is chosen, the previous step shows that the resulting global form is cohomologous to $\eta'$. Therefore the value of $\delta$ depends only on the class $[\gamma]$.
[/guided]
[/step]
[step:Prove linearity of the induced map]
Let $[\gamma_1],[\gamma_2]\in H^k_{\mathrm{dR}}(U\cap V)$ and let $c_1,c_2\in \mathbb{R}$. Choose closed representatives $\gamma_1,\gamma_2\in \Omega^k(U\cap V)$ and lifts
\begin{align*}
(\alpha_i,\beta_i)\in \Omega^k(U)\oplus\Omega^k(V),
\qquad
s_k(\alpha_i,\beta_i)=\gamma_i,
\end{align*}
for $i\in\{1,2\}$. Let $\eta_i\in \Omega^{k+1}(M)$ satisfy
\begin{align*}
r_{k+1}(\eta_i)=(d\alpha_i,d\beta_i).
\end{align*}
By linearity of $s_k$,
\begin{align*}
s_k(c_1\alpha_1+c_2\alpha_2,c_1\beta_1+c_2\beta_2)
= c_1\gamma_1+c_2\gamma_2.
\end{align*}
The global form associated to this lift is $c_1\eta_1+c_2\eta_2$, because
\begin{align*}
r_{k+1}(c_1\eta_1+c_2\eta_2)
&=c_1r_{k+1}(\eta_1)+c_2r_{k+1}(\eta_2) \\
&=(d(c_1\alpha_1+c_2\alpha_2),d(c_1\beta_1+c_2\beta_2)).
\end{align*}
Therefore
\begin{align*}
\delta(c_1[\gamma_1]+c_2[\gamma_2])
&=\delta([c_1\gamma_1+c_2\gamma_2]) \\
&=[c_1\eta_1+c_2\eta_2] \\
&=c_1[\eta_1]+c_2[\eta_2] \\
&=c_1\delta([\gamma_1])+c_2\delta([\gamma_2]).
\end{align*}
Thus $\delta$ is linear, and the preceding steps prove that it is well-defined.
[/step]