[guided]Fix a scale $\varepsilon>0$ and an integer $n\in\mathbb{N}$. The discrete map $\varphi_a$ samples the flow at the times $0,a,2a,\dots,(n-1)a$. Thus any pair of points separated by the first $n$ iterates of $\varphi_a$ is also separated somewhere along the continuous flow segment from time $0$ to time $an$.
Formally, let $E\subset X$ be $\varepsilon$-separated for $\varphi_a$ over $n$ iterates. For distinct $x,y\in E$, the definition of $d_n^{\varphi_a}$ gives an integer $k$ with $0\le k\le n-1$ such that
\begin{align*}
d(\varphi_a^k(x),\varphi_a^k(y))>\varepsilon.
\end{align*}
The flow identity implies $\varphi_a^k=\varphi_{ak}$. Since $ak\in[0,an]$, this sampled time is one of the times included in the supremum defining $d_{an}^\varphi$. Therefore
\begin{align*}
d_{an}^\varphi(x,y)
=
\sup_{0\le t\le an} d(\varphi_t(x),\varphi_t(y))
\ge
d(\varphi_{ak}(x),\varphi_{ak}(y))
>
\varepsilon.
\end{align*}
So the same set $E$ is $\varepsilon$-separated for the flow over time $an$. Taking maximal cardinalities gives
\begin{align*}
s_n(\varphi_a,\varepsilon)\le s_{an}(\varphi,\varepsilon).
\end{align*}
Now pass from separated-set counts to entropy. Taking logarithms and dividing by $n$ gives
\begin{align*}
\frac{1}{n}\log s_n(\varphi_a,\varepsilon)
\le
\frac{1}{n}\log s_{an}(\varphi,\varepsilon)
=
a\frac{1}{an}\log s_{an}(\varphi,\varepsilon).
\end{align*}
Passing to $\limsup_{n\to\infty}$ and observing that the sequence of times $an$ is only a subsequence of all times $T\to\infty$, we obtain
\begin{align*}
\limsup_{n\to\infty}\frac{1}{n}\log s_n(\varphi_a,\varepsilon)
\le
a\limsup_{T\to\infty}\frac{1}{T}\log s_T(\varphi,\varepsilon).
\end{align*}
Finally, the entropy definitions take the limit as $\varepsilon\downarrow0$, so
\begin{align*}
h_{\mathrm{top}}(\varphi_a)\le a\,h_{\mathrm{top}}(\varphi).
\end{align*}[/guided]