[step:Estimate the Taylor remainder in the expected symbol class]
Let $r_N:T^*\mathbb{R}^n \to \mathbb{C}$ denote the contribution of $R_N$ to $c_h$:
\begin{align*}
r_N(x,\xi)=(2\pi h)^{-n}\operatorname{Os}\!\int_{\mathbb{R}^n}\int_{\mathbb{R}^n}e^{-iY\cdot \theta/h}a(x,\xi+\theta)R_N(x,Y,\xi)\,d\mathcal{L}^n(Y)\,d\mathcal{L}^n(\theta).
\end{align*}
For $|\alpha|=N$, write the corresponding summand of $R_N$ as $Y^\alpha q_\alpha(x,Y,\xi)$, where $q_\alpha:\mathbb{R}^n_x\times\mathbb{R}^n_Y\times\mathbb{R}^n_\xi\to\mathbb{C}$ is the map defined by
\begin{align*}
q_\alpha(x,Y,\xi)=\frac{N}{\alpha!}\int_0^1(1-t)^{N-1}(\partial_x^\alpha b)(x+tY,\xi)\,d\mathcal{L}^1(t).
\end{align*}
The map $q_\alpha:\mathbb{R}^n_x\times\mathbb{R}^n_Y\times\mathbb{R}^n_\xi\to\mathbb{C}$ is a symbol of order $m'$ in $\xi$, uniformly for $Y$ on compact sets and with polynomial control under $Y$-derivatives, because $b\in S^{m'}$ and differentiation in $Y$ differentiates $b$ in $x$ with a factor $t\in[0,1]$.
We estimate $r_N$ directly as a regularized oscillatory integral, without inserting a cutoff that would create lower-order Leibniz terms. For each $|\alpha|=N$, use
\begin{align*}
Y^\alpha e^{-iY\cdot\theta/h}=(ih)^N\partial_\theta^\alpha e^{-iY\cdot\theta/h}
\end{align*}
and integrate by parts in $\theta$ in the regularized oscillatory-integral sense. Since $q_\alpha(x,Y,\xi)$ is independent of $\theta$, every $\theta$-derivative falls on $a_h(x,\xi+\theta)$, and therefore
\begin{align*}
r_N(x,\xi)=h^N\sum_{|\alpha|=N}\operatorname{Os}\!\int_{\mathbb{R}^n}\int_{\mathbb{R}^n}e^{-iY\cdot\theta/h}A_\alpha(x,Y,\theta,\xi)\,d\mathcal{L}^n(Y)\,d\mathcal{L}^n(\theta),
\end{align*}
where the amplitude $A_\alpha:\mathbb{R}^n_x\times\mathbb{R}^n_Y\times\mathbb{R}^n_\theta\times\mathbb{R}^n_\xi\to\mathbb{C}$ is defined by
\begin{align*}
A_\alpha(x,Y,\theta,\xi)=i^N(-1)^N(\partial_\xi^\alpha a_h)(x,\xi+\theta)q_\alpha(x,Y,\xi).
\end{align*}
The integration by parts has no boundary term because it is performed after inserting Schwartz cutoffs and then passing to the oscillatory-integral limit. Differentiating $A_\alpha$ in $x$, $Y$, $\theta$, and $\xi$ gives finite sums of products of derivatives of $\partial_\xi^\alpha a_h$ and derivatives of $q_\alpha$. The defining symbol estimates give
\begin{align*}
|\partial_x^{\beta_1}\partial_\theta^{\delta}\partial_\xi^{\gamma_1}(\partial_\xi^\alpha a_h)(x,\xi+\theta)|\le C\langle\xi+\theta\rangle^{m-N-|\delta|-|\gamma_1|}
\end{align*}
and
\begin{align*}
|\partial_x^{\beta_2}\partial_Y^{\mu}\partial_\xi^{\gamma_2}q_\alpha(x,Y,\xi)|\le C\langle\xi\rangle^{m'-|\gamma_2|},
\end{align*}
with constants depending only on finitely many symbol seminorms of $a_h$ and $b_h$. The bilinear oscillatory-product estimate assumed in the theorem statement applies to the amplitude $A_\alpha$. Its hypotheses are met because the displayed bounds give symbolic order $m-N$ in the shifted covariable factor $\xi+\theta$, symbolic order $m'$ in the unshifted covariable factor $\xi$, and polynomial control in the auxiliary variable $Y$. For fixed $\beta,\gamma\in\mathbb{N}_0^n$ and $N\in\mathbb{N}$, that assumed estimate supplies integers $J=J(\beta,\gamma,N,n,m,m')$ and $P=P(\beta,\gamma,N,n,m,m')$ such that the resulting seminorm is controlled by the finitely many seminorms
\begin{align*}
\sup_{(x,\zeta,h)}\langle \zeta\rangle^{-m+N+|\nu|}|\partial_x^\mu\partial_\zeta^\nu\partial_\xi^\alpha a_h(x,\zeta)|
\end{align*}
with $|\mu|+|\nu|\le J$, together with
\begin{align*}
\sup_{(x,Y,\xi,h)}\langle Y\rangle^{-P}\langle \xi\rangle^{-m'+|\nu|}|\partial_x^\mu\partial_Y^\lambda\partial_\xi^\nu q_{\alpha,h}(x,Y,\xi)|
\end{align*}
with $|\mu|+|\lambda|+|\nu|\le J$. These quantities are finite by the symbol estimates for $a_h$ and by the displayed estimates for $q_{\alpha,h}$. Hence there is a constant $C_{\beta\gamma N}>0$, depending only on these finitely many seminorms and on the fixed parameters of the assumed oscillatory-product estimate, such that
\begin{align*}
|\partial_x^\beta\partial_\xi^\gamma r_N(x,\xi)|\le C_{\beta\gamma N}h^N\langle\xi\rangle^{m+m'-N-|\gamma|}.
\end{align*}
Thus $r_N\in h^N S^{m+m'-N}(T^*\mathbb{R}^n)$.
[/step]