[guided]To verify the equality statement inside the class of convex bodies, we must use closed balls. Let $x_0 \in \mathbb{R}^n$ and $R > 0$, and define
\begin{align*}
K := \overline{B}(x_0,R).
\end{align*}
This set is non-empty, compact, convex, and has non-empty interior, hence it is a convex body. Translation invariance of Lebesgue measure and scaling under the dilation $y \mapsto x_0 + Ry$ give
\begin{align*}
\mathcal{L}^n(K) = R^n \mathcal{L}^n(B(0,1)),
\end{align*}
because the boundary sphere has $\mathcal{L}^n$-measure zero. The surface area can be computed from the same parallel-volume first variation used above. Since $K + rC = \overline{B}(x_0,R+r)$ for every $r > 0$, the first variation formula gives
\begin{align*}
S(K)
&= \lim_{r \downarrow 0}
\frac{\mathcal{L}^n(\overline{B}(x_0,R+r)) - \mathcal{L}^n(\overline{B}(x_0,R))}{r} \\
&= \lim_{r \downarrow 0}
\frac{(R+r)^n\mathcal{L}^n(B(0,1)) - R^n\mathcal{L}^n(B(0,1))}{r} \\
&= nR^{n-1}\mathcal{L}^n(B(0,1)).
\end{align*}
Substituting this surface area into the left-hand side gives
\begin{align*}
S(K)^n
&=
\left(nR^{n-1}\mathcal{L}^n(B(0,1))\right)^n \\
&=
n^n R^{n(n-1)}\mathcal{L}^n(B(0,1))^n.
\end{align*}
Substituting the volume into the right-hand side gives
\begin{align*}
n^n \mathcal{L}^n(B(0,1))\mathcal{L}^n(K)^{n-1}
&=
n^n \mathcal{L}^n(B(0,1))
\left(R^n\mathcal{L}^n(B(0,1))\right)^{n-1} \\
&=
n^n R^{n(n-1)}\mathcal{L}^n(B(0,1))^n.
\end{align*}
The two quantities are identical, so equality holds for closed Euclidean balls.[/guided]