[proofplan]
We argue by contradiction. If $S$ were nonempty, then the image $M(S)\subset\mathbb{N}$ would be a nonempty subset of the natural numbers. The well-ordering property of $\mathbb{N}$ gives a least value attained by $M$, but the descent hypothesis produces an element of $S$ with a strictly smaller value, contradicting minimality.
[/proofplan]
[step:Assume a nonempty counterexample and choose a minimal value of $M$]
Suppose, for contradiction, that $S\neq\varnothing$. Define the image set
\begin{align*}
A:=M(S)=\{M(s):s\in S\}\subset\mathbb{N}.
\end{align*}
Since $S\neq\varnothing$, the set $A$ is nonempty. By the well-ordering property of $\mathbb{N}$, there exists $m_0\in A$ such that
\begin{align*}
m_0\leq m
\end{align*}
for every $m\in A$.
By the definition of $A=M(S)$, choose $s_0\in S$ such that
\begin{align*}
M(s_0)=m_0.
\end{align*}
[/step]
[step:Apply the descent hypothesis to contradict minimality]
Applying the hypothesis to $s_0\in S$, there exists $s_1\in S$ such that
\begin{align*}
M(s_1)<M(s_0).
\end{align*}
Since $s_1\in S$, we have $M(s_1)\in A$. Using $M(s_0)=m_0$, this gives
\begin{align*}
M(s_1)<m_0,
\end{align*}
which contradicts the choice of $m_0$ as the least element of $A$.
[/step]
[step:Conclude that the set is empty]
The assumption $S\neq\varnothing$ leads to a contradiction. Therefore $S=\varnothing$, as claimed.
[/step]