[step:Control the Taylor remainder by compactly supported oscillatory estimates]For $|\alpha|=N$, define
\begin{align*}
R_\alpha: V \times U \times \mathbb{R}^n \to \mathbb{C}
\end{align*}
by
\begin{align*}
R_\alpha(x,z,\xi)=\frac{N}{\alpha!}\int_0^1(1-t)^{N-1}\partial_x^\alpha b(x+t(z-x),\xi)\,d\mathcal{L}^1(t).
\end{align*}
Then the remainder has the form
\begin{align*}
r_N(x,\xi)=(2\pi)^{-n}\sum_{|\alpha|=N}\operatorname{Os}\!\int_{\mathbb{R}^n}\int_U e^{i(x-z)\cdot\zeta}\theta(x,z)a(x,\xi+\zeta)(z-x)^\alpha R_\alpha(x,z,\xi)\,d\mathcal{L}^n(z)\,d\mathcal{L}^n(\zeta).
\end{align*}
For each compact set $K\Subset V$, the set $\{z\in U:(x,z)\in\operatorname{supp}\theta \text{ for some } x\in K\}$ is compact in $U$. Thus the $z$-support of the full amplitude $\theta(x,z)R_\alpha(x,z,\xi)$ is compact uniformly for $x\in K$. Moreover, for every pair of multi-indices $\beta,\gamma$, the symbol estimates for $b$ and the compact support of $\theta$ imply bounds of the form
\begin{align*}
|\partial_x^\beta\partial_\xi^\gamma(\theta(x,z)R_\alpha(x,z,\xi))|\le C_{\alpha,\beta,\gamma,K,\theta}(1+|\xi|)^{m'-|\gamma|}
\end{align*}
for $x\in K$, uniformly in $z \in U$.
Using $(z-x)^\alpha e^{i(x-z)\cdot\zeta}=i^{|\alpha|}\partial_\zeta^\alpha e^{i(x-z)\cdot\zeta}$ and integrating by parts in $\zeta$ transfers $N$ frequency derivatives to the amplitude $a(x,\xi+\zeta)$, while $\theta(x,z)R_\alpha(x,z,\xi)$ is independent of $\zeta$. For derivatives in $x$ and $\xi$, the differentiated amplitude is a finite sum of products of derivatives of $\theta$, derivatives of $R_\alpha$, and derivatives $\partial_x^{\beta_1}\partial_\xi^{\gamma_1+\delta}a(x,\xi+\zeta)$ with $|\delta|=N$. The symbol estimates give polynomial bounds in $(\xi,\zeta)$), and the compact support in $z$ allows the standard compactly supported oscillatory integral estimate: if an amplitude $A(x,z,\xi,\zeta)$ is compactly supported in $z$ uniformly for $x\in K$ and satisfies symbol bounds of order $M$ in $\xi$ after the oscillatory integration in $(z,\zeta)$, then $(2\pi)^{-n}\operatorname{Os}\!\int e^{i(x-z)\cdot\zeta}A\,d\mathcal{L}^n(z)\,d\mathcal{L}^n(\zeta)$ is a symbol of order $M$ on $K\times\mathbb{R}^n$. Here the $N$ transferred derivatives lower the $a$-order from $m$ to $m-N$, and the factor $\theta R_\alpha$ has order $m'$, so $M=m+m'-N$. Consequently, for every compact $K \Subset V$ and every pair of multi-indices $\beta,\gamma$, there is a constant $C_{N,\beta,\gamma,K}>0$, depending only on finitely many symbol seminorms of $a$ and $b$, finitely many derivatives of $\theta$, and $K$, such that
\begin{align*}
|\partial_x^\beta\partial_\xi^\gamma r_N(x,\xi)|\le C_{N,\beta,\gamma,K}(1+|\xi|)^{m+m'-N-|\gamma|}
\end{align*}
for all $x \in K$ and all $\xi \in \mathbb{R}^n$. Hence
\begin{align*}
r_N \in S^{m+m'-N}_{1,0}(V \times \mathbb{R}^n).
\end{align*}[/step]