[proofplan]
The factorization hypothesis turns every integer solution into a factor pair of the fixed element $C$ in the unique factorization domain $R$. Unique factorization implies that the divisors of $C$ have only finitely many associate classes, so the possible values of $A(x)$ and $B(x)$ are finite up to multiplication by units. The assumed gcd restriction discards all factor pairs whose common divisor type is not allowed. What remains is exactly the coordinate compatibility problem: determine which of the admissible factor pairs actually lies in the image of the map $x\mapsto (A(x),B(x))$.
[/proofplan]
[step:Translate each integer solution into a factor pair of $C$]
Let $x=(x_1,\dots,x_n)\in S$. By the assumed equivalence defining $S$,
\begin{align*}
A(x)B(x)=C.
\end{align*}
Define
\begin{align*}
a&:=A(x),\\
b&:=B(x).
\end{align*}
Then $(a,b)\in R^2$ satisfies $ab=C$. Since $C\ne 0$ and $R$ is an integral domain, neither $a$ nor $b$ is zero. Thus $a$ and $b$ are divisors of $C$ in $R$.
By the gcd hypothesis, every greatest common divisor of $A(x)$ and $B(x)$ is associate to an element of $\Gamma$. Since $a=A(x)$ and $b=B(x)$, every greatest common divisor of $a$ and $b$ is associate to an element of $\Gamma$. Therefore every solution $x\in S$ belongs to one of the sets
\begin{align*}
S_{a,b}=\{y\in \mathbb{Z}^n:A(y)=a,\ B(y)=b\}
\end{align*}
with $ab=C$ and with gcd type allowed by $\Gamma$.
[/step]
[step:Show that only finitely many divisor pairs occur up to units]
Because $R$ is a unique factorization domain and $C\ne 0$, choose a factorization
\begin{align*}
C=u p_1^{\alpha_1}\cdots p_m^{\alpha_m},
\end{align*}
where $m$ is a nonnegative integer, $u\in R^\times$, the elements $p_1,\dots,p_m\in R$ are irreducible and pairwise non-associate, and each exponent $\alpha_i$ is a positive integer.
Let $d\in R$ be a divisor of $C$. Then there exists $e\in R$ such that $de=C$. Choose factorizations of $d$ and $e$ into irreducibles. By uniqueness of factorization up to units and order, every irreducible factor occurring in either factorization must be associate to one of $p_1,\dots,p_m$, since their product is associate to $p_1^{\alpha_1}\cdots p_m^{\alpha_m}$. For each $i\in\{1,\dots,m\}$, let $\beta_i$ denote the exponent of the associate class of $p_i$ in $d$. Comparing exponents in the equality $de=C$ gives $0\le \beta_i\le \alpha_i$. Hence $d$ is associate to an element of the form
\begin{align*}
p_1^{\beta_1}\cdots p_m^{\beta_m},
\end{align*}
where $0\le \beta_i\le \alpha_i$ for each $i\in\{1,\dots,m\}$.
There are exactly
\begin{align*}
\prod_{i=1}^m(\alpha_i+1)
\end{align*}
possible exponent vectors $(\beta_1,\dots,\beta_m)$, so the divisors of $C$ have finitely many associate classes. Therefore the factor pairs $(a,b)$ with $ab=C$ have finitely many orbits under the unit action
\begin{align*}
u\cdot(a,b)=(ua,u^{-1}b),\qquad u\in R^\times.
\end{align*}
This action preserves the product because
\begin{align*}
(ua)(u^{-1}b)=ab=C.
\end{align*}
[/step]
[step:Filter the factor pairs by the prescribed gcd condition]
Let $(a,b)\in R^2$ satisfy $ab=C$. Since $R$ is a unique factorization domain, a greatest common divisor of $a$ and $b$ exists and is unique up to multiplication by a unit. Thus the condition “a greatest common divisor of $a$ and $b$ is associate to an element of $\Gamma$” is independent of the chosen gcd.
The theorem only retains those pairs $(a,b)$ whose gcd associate class is represented in $\Gamma$. By hypothesis, every solution-derived pair $(A(x),B(x))$ passes this filter. Conversely, if a pair fails this filter, then no $x\in S$ can satisfy $A(x)=a$ and $B(x)=b$, because such an $x$ would contradict the assumed gcd restriction on solutions.
[/step]
[step:Recover precisely the integer solutions from the compatible factor pairs]
Define $\mathcal{P}$ to be the set of all pairs $(a,b)\in R^2$ such that
\begin{align*}
ab=C
\end{align*}
and a greatest common divisor of $a$ and $b$ is associate to an element of $\Gamma$. We prove
\begin{align*}
S=\bigcup_{(a,b)\in\mathcal{P}} S_{a,b}.
\end{align*}
First let $x\in S$. The first step shows that $(A(x),B(x))\in\mathcal{P}$, and by definition $x\in S_{A(x),B(x)}$. Hence
\begin{align*}
S\subset \bigcup_{(a,b)\in\mathcal{P}} S_{a,b}.
\end{align*}
Conversely, let $x\in S_{a,b}$ for some $(a,b)\in\mathcal{P}$. Then $A(x)=a$, $B(x)=b$, and $ab=C$. Therefore
\begin{align*}
A(x)B(x)=ab=C.
\end{align*}
By the assumed equivalence between the original integer equation and the factorization equation, this implies $x\in S$. Hence
\begin{align*}
\bigcup_{(a,b)\in\mathcal{P}} S_{a,b}\subset S.
\end{align*}
The two inclusions give the desired equality. Thus every solution is obtained by choosing an admissible divisor pair of $C$, modulo the unit ambiguity, and then imposing the coordinate compatibility conditions $A(x)=a$ and $B(x)=b$.
[/step]