[guided]We first make the ambient linear algebra explicit. The vector space $V_f$ is the $\mathbb Q$-vector space with basis vectors $e_S$ indexed by subsets $S\subseteq[n]$. The symbol $f_S$ denotes the dual coordinate functional on $V_f$, so $f_S(e_T)=1$ when $T=S$ and $f_S(e_T)=0$ otherwise. For a finite Eulerian poset $P\in\mathcal E_{n+1}$, its flag $f$-vector is the vector
\begin{align*}
f(P)=\sum_{S\subseteq[n]}f_S(P)e_S\in V_f.
\end{align*}
Thus a rational linear relation among flag $f$-numbers is exactly a functional
\begin{align*}
\lambda=\sum_{S\subseteq[n]}a_Sf_S\in V_f^*
\end{align*}
with $a_S\in\mathbb Q$ such that $\lambda(f(P))=0$ for every $P\in\mathcal E_{n+1}$. This defines
\begin{align*}
U_f:=\{\lambda\in V_f^*: \lambda(f(P))=0\text{ for every }P\in\mathcal E_{n+1}\}.
\end{align*}
Now fix admissible data $(S,i,k)$ from the statement. The corresponding Bayer-Billera functional is
\begin{align*}
\beta_{S,i,k}:=\sum_{j=i+1}^{k-1}(-1)^{j-i-1}f_{S\cup\{j\}}-\left(1-(-1)^{k-i-1}\right)f_S.
\end{align*}
The admissibility hypotheses are exactly those required by [citetheorem:8118]: the poset is Eulerian of rank $n+1$, the set $S$ is contained in the proper rank set $[n]$, the indices $i,k$ lie in $\{0,1,\dots,n+1\}$ with $i<k-1$, the endpoints satisfy $\{i,k\}\subseteq S\cup\{0,n+1\}$, and $S$ avoids the open interval of ranks $\{i+1,\dots,k-1\}$. Therefore [citetheorem:8118] gives
\begin{align*}
\beta_{S,i,k}(f(P))=0
\end{align*}
for every $P\in\mathcal E_{n+1}$. Hence each $\beta_{S,i,k}$ belongs to $U_f$, and because $U_f$ is closed under rational linear combinations, the span $B_f$ of all displayed Bayer-Billera relation functionals satisfies
\begin{align*}
B_f\subseteq U_f.
\end{align*}[/guided]