[guided]For this step, recall the objects being integrated. The mass function is $A:(0,R)\to[0,\infty)$, $A(s)=\mu(B(0,s))$, the density ratio without the factor $\theta_m^{-1}$ is $F:(0,R)\to[0,\infty)$, $F(s)=s^{-m}A(s)$, and the radial error measure is the Radon measure $\lambda$ on $(0,R)$ defined by
\begin{align*}
\lambda(E)=\int_{r^{-1}(E)}\frac{|x^\perp|^2}{|x|^{m+2}}\,d\mu(x)
\end{align*}
for Borel sets $E\subset(0,R)$. The radial stationarity computation and the test-function argument give the distributional identity
\begin{align*}
-\int_0^R F(s)\psi'(s)\,d\mathcal{L}^1(s)=\int_0^R \psi(s)\,d\lambda(s)
\end{align*}
for every compactly supported $C^1$ test function $\psi:(0,R)\to\mathbb{R}$. Thus the distributional derivative of $F$ is $\lambda$.
Because $A(s)=\mu(B(0,s))$ uses open balls, $A$ is left-continuous: if $s_j\uparrow s$, then $B(0,s_j)\uparrow B(0,s)$, and continuity from below for the Radon measure $\mu$ gives $A(s_j)\uparrow A(s)$. On compact intervals $[a,b]\subset(0,R)$, the bound $F(s)\le a^{-m}\mu(\overline{B(0,b)})$ shows $F\in L^1_{\mathrm{loc}}((0,R))$. The distributional identity was proved for this concrete pointwise function $F$, so its BV equivalence class has derivative $\lambda$; because this same pointwise function is left-continuous, it is the left-continuous representative. We now use the representative form of the one-dimensional theorem for [functions of bounded variation](/page/Functions%20Of%20Bounded%20Variation): if $G$ has distributional derivative $\nu$, then its left-continuous representative $G_\ell$ satisfies
\begin{align*}
G_\ell(b)-G_\ell(a)=\nu([a,b))
\end{align*}
for every $0<a<b<R$. Applying this with $G=F$, $G_\ell=F$, $\nu=\lambda$, $a=\sigma$, and $b=\rho$ gives
\begin{align*}
F(\rho)-F(\sigma)=\lambda([\sigma,\rho)).
\end{align*}
The half-open interval is essential: it matches the open-ball convention exactly. Indeed,
\begin{align*}
r^{-1}([\sigma,\rho))=\{x\in B(0,R):\sigma\le |x|<\rho\}=B(0,\rho)\setminus B(0,\sigma).
\end{align*}
Using the definition of $\lambda$ gives
\begin{align*}
\rho^{-m}A(\rho)-\sigma^{-m}A(\sigma)=\int_{B(0,\rho)\setminus B(0,\sigma)}\frac{|x^\perp|^2}{|x|^{m+2}}\,d\mu(x).
\end{align*}
This proves the annular identity for every pair of radii, including radii for which $\mu(\partial B(0,r))$ may be nonzero.
The formula is already the correct varifold formula with multiplicity because $\mu=\|V\|$ is the weight measure. For comparison with a boundary-sphere formulation, the [coarea formula for countably rectifiable sets](/page/Coarea%20Formula%20For%20Rectifiable%20Sets) applied to $r(x)=|x|$ disintegrates $\mu$ into sliced level measures, and $|\nabla^\top r(x)|=|x^\top|/|x|$ at $\mu$-almost every $x\ne0$. This comparison is not needed for the annular identity, but it explains why the multiplicity remains present in level-set notation.
Finally restore the original centre by replacing $x$ with $x-x_0$, and divide by $\theta_m$. We obtain
\begin{align*}
\Theta(V,x_0,\rho)-\Theta(V,x_0,\sigma)=\frac{1}{\theta_m}\int_{B(x_0,\rho)\setminus B(x_0,\sigma)}\frac{|(x-x_0)^\perp|^2}{|x-x_0|^{m+2}}\,d\mu(x).
\end{align*}
The integrand is nonnegative, so the density ratio is nondecreasing as a function of $\rho$.[/guided]