[proofplan]
We first prove the estimate for smooth compactly supported $u$ and regularized commutants $A_\varepsilon=A\Lambda_\varepsilon$, so that every pairing below is an ordinary $L^2$ pairing. The commutator identity expresses the positive term $\|B_\varepsilon u\|_{L^2}^2$ in terms of the incoming term, the elliptic error, the lower-order remainder, the $Pu$ pairing, and the separated skew-adjoint contribution. The skew-adjoint contribution is absorbed by hypothesis, the $Pu$ pairing is controlled by placing one $A_\varepsilon$ on each factor and using Sobolev duality plus microlocal elliptic control, and the $R_\varepsilon$ and $F_\varepsilon$ terms are controlled by $G$ and the lower Sobolev norm. The resulting estimate is uniform in $\varepsilon$; weak compactness and convergence of the regularized operators then give the unregularized estimate, and localization plus density extend it to distributions.
[/proofplan]
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[step:Regularize the commutant and record the uniform symbolic decomposition]
Let
\begin{align*}
\Lambda_\varepsilon\in\Psi^0(X),\qquad 0<\varepsilon\le 1,
\end{align*}
be a standard properly supported elliptic regularizing family, uniformly bounded on the Sobolev spaces used below and smoothing for each fixed $\varepsilon>0$. Define
\begin{align*}
A_\varepsilon:=A\Lambda_\varepsilon\in\Psi^{s-(m-1)/2}(X).
\end{align*}
Let
\begin{align*}
B_\varepsilon,E_\varepsilon\in\Psi^s(X),\qquad R_\varepsilon\in\Psi^{2s-1}(X),\qquad F_\varepsilon\in\Psi^{2s-2}(X)
\end{align*}
denote the corresponding regularized operators obtained by applying the same symbol construction to $A_\varepsilon$. The standard pseudodifferential composition and adjoint formulae, applied with fixed cutoffs on the chosen conic region, give the microlocal identity
\begin{align*}
\frac{1}{i}[P,A_\varepsilon^*A_\varepsilon]=B_\varepsilon^*B_\varepsilon-E_\varepsilon^*E_\varepsilon+R_\varepsilon+F_\varepsilon+\mathcal K_\varepsilon
\end{align*}
on the chosen conic neighbourhood of $\operatorname{WF}'(A)$, where $\mathcal K_\varepsilon$ is precisely the separated contribution coming from the order $m-1$ skew-adjoint part of $P$.
The uniform regularized symbolic decomposition, the operator convergence $B_\varepsilon\to B$, the compatibility estimate controlling $E_\varepsilon$ by $E$ plus the lower Sobolev norm, and the uniform bounds for the symbol seminorms of $A_\varepsilon,B_\varepsilon,E_\varepsilon,R_\varepsilon,F_\varepsilon$ in the relevant compact conic sets hold for the standard model regularization because $\Lambda_\varepsilon$ has order $0$ uniformly, converges microlocally to the identity, the symbolic construction is applied with fixed cutoffs, and all displayed conic sets are compact after quotienting by positive fibre rescaling.
[/step]
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[step:Pair the commutator identity with a smooth compactly supported distribution]
Assume first that
\begin{align*}
u\in C_c^\infty(X).
\end{align*}
All operators are properly supported, so every expression below is a well-defined $L^2$ pairing with respect to the fixed density on $X$. Pairing the regularized commutator identity with $u$ gives
\begin{align*}
\|B_\varepsilon u\|_{L^2}^2=\|E_\varepsilon u\|_{L^2}^2+\left(\frac{1}{i}[P,A_\varepsilon^*A_\varepsilon]u,u\right)_{L^2}-(R_\varepsilon u,u)_{L^2}-(F_\varepsilon u,u)_{L^2}-K_\varepsilon(u),
\end{align*}
where
\begin{align*}
K_\varepsilon(u):=(\mathcal K_\varepsilon u,u)_{L^2}.
\end{align*}
The sign convention is the one dictated by moving $B_\varepsilon^*B_\varepsilon$ to the left and the remaining terms to the right.
By the subprincipal absorption hypothesis, for every $\delta>0$ there is a constant $C_\delta>0$, independent of $\varepsilon$, such that
\begin{align*}
|K_\varepsilon(u)|\le \delta\|B_\varepsilon u\|_{L^2}^2+C_\delta\left(\|E_\varepsilon u\|_{L^2}^2+\|Gu\|_{L^2}^2+\|u\|_{H^{s-1/2}}^2\right).
\end{align*}
This is the only place where the possible order $m-1$ skew-adjoint part of $P$ enters.
[/step]
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[step:Rewrite the commutator pairing so that one commutant falls on each factor]Using the definition of the commutator and the $L^2$ adjoint, we have
\begin{align*}
\left(\frac{1}{i}[P,A_\varepsilon^*A_\varepsilon]u,u\right)_{L^2}=\frac{1}{i}(A_\varepsilon^*A_\varepsilon u,P^*u)_{L^2}-\frac{1}{i}(A_\varepsilon^*A_\varepsilon Pu,u)_{L^2}.
\end{align*}
Write
\begin{align*}
P^*u=Pu+(P^*-P)u.
\end{align*}
The part containing $(P^*-P)u$ is included in the separated skew-adjoint energy contribution already estimated in the previous step. For the two terms containing $Pu$, insert fixed properly supported cutoffs $Q_0,Q_1\in\Psi^0(X)$ such that $Q_0$ is equal to $1$ on $\operatorname{WF}'(A_\varepsilon)$ and $Q_1$ is equal to $1$ on $\operatorname{WF}'(Q_0)$ in the conic region under consideration. Choose them with the usual nested microsupport separation: the microsupports of $1-Q_0$ and $A_\varepsilon$ are disjoint, and the microsupports of $1-Q_1$ and $Q_0$ are disjoint, in the fixed conic region. Hence each term in which one of these cutoffs is replaced by its complement is smoothing microlocally on the displayed region, with a smoothing operator whose seminorms are uniform in $\varepsilon$; after the fixed spatial localization, these errors are uniformly controlled by $\|u\|_{H^{s-1/2}}$.
Thus it remains to estimate the Sobolev duality pairing
\begin{align*}
(A_\varepsilon Q_1Pu,A_\varepsilon Q_0u)_{L^2}.
\end{align*}
Since $A_\varepsilon$ has order $s-(m-1)/2$, the microlocal hypothesis $Q_1Pu\in H^{s-m+1}(X)$ and Sobolev boundedness of pseudodifferential operators give
\begin{align*}
\|A_\varepsilon Q_1Pu\|_{H^{-(m-1)/2}}\le C\|Q_1Pu\|_{H^{s-m+1}},
\end{align*}
with $C$ independent of $\varepsilon$.[/step]
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[guided]The commutator pairing is the delicate part because it contains $Pu$, and the theorem assumes only microlocal Sobolev regularity of $Pu$, not an a priori $H^s$ bound for $u$. The correct way to use the hypothesis is therefore to split the two factors of $A_\varepsilon^*A_\varepsilon$.
We start from the identity
\begin{align*}
\left(\frac{1}{i}[P,A_\varepsilon^*A_\varepsilon]u,u\right)_{L^2}=\frac{1}{i}(A_\varepsilon^*A_\varepsilon u,P^*u)_{L^2}-\frac{1}{i}(A_\varepsilon^*A_\varepsilon Pu,u)_{L^2}.
\end{align*}
The adjoint term is rewritten using
\begin{align*}
P^*u=Pu+(P^*-P)u.
\end{align*}
The contribution of $(P^*-P)u$ is not automatically lower order: $P^*-P$ may have order $m-1$, and after composition with $A_\varepsilon^*A_\varepsilon$ the resulting energy has the same order as the positive term. This is why the statement includes the subprincipal absorption hypothesis. That hypothesis gives, for every $\delta>0$,
\begin{align*}
|K_\varepsilon(u)|\le \delta\|B_\varepsilon u\|_{L^2}^2+C_\delta\left(\|E_\varepsilon u\|_{L^2}^2+\|Gu\|_{L^2}^2+\|u\|_{H^{s-1/2}}^2\right).
\end{align*}
We now focus on the terms containing $Pu$. Choose properly supported cutoffs $Q_0,Q_1\in\Psi^0(X)$ such that $Q_0$ is equal to $1$ on $\operatorname{WF}'(A_\varepsilon)$ and $Q_1$ is equal to $1$ on $\operatorname{WF}'(Q_0)$ in the fixed conic neighbourhood of $\operatorname{WF}'(A)$. These cutoffs convert the phrase “$Pu$ is microlocally in $H^{s-m+1}$ near $\operatorname{WF}'(A)$” into the concrete norm $\|Q_1Pu\|_{H^{s-m+1}}$.
The reason the cutoff insertion does not change the main term is the microsupport separation built into the statement. Since $Q_0=1$ on $\operatorname{WF}'(A_\varepsilon)$, the operator $A_\varepsilon(1-Q_0)$ is smoothing on the chosen conic region. Since $Q_1=1$ on $\operatorname{WF}'(Q_0)$, the operator $(1-Q_1)Q_0$ is smoothing there. The same separation holds after taking adjoints because the adjoint has the same operator wavefront relation with source and target interchanged. Therefore every term missed by inserting $Q_0$ and $Q_1$ is a fixed-order smoothing remainder, uniformly in $\varepsilon$, and after spatial localization it is bounded by a fixed multiple of $\|u\|_{H^{s-1/2}}$.
With these cutoffs inserted, the main pairing has the form
\begin{align*}
(A_\varepsilon Q_1Pu,A_\varepsilon Q_0u)_{L^2}.
\end{align*}
The operator $A_\varepsilon$ has order $s-(m-1)/2$. Therefore, by the standard Sobolev boundedness theorem for pseudodifferential operators, applied uniformly in $\varepsilon$,
\begin{align*}
\|A_\varepsilon Q_1Pu\|_{H^{-(m-1)/2}}\le C\|Q_1Pu\|_{H^{s-m+1}}.
\end{align*}
Here the exponent is computed by subtracting the order of $A_\varepsilon$ from the input regularity:
\begin{align*}
s-m+1-\left(s-\frac{m-1}{2}\right)=-\frac{m-1}{2}.
\end{align*}
This is exactly the dual Sobolev exponent paired with $H^{(m-1)/2}$.[/guided]
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[step:Control the commutant factor by the positive term]
The symbolic decomposition and ellipticity of $B$, $E$, and $G$ on the chosen microlocal pieces give the standard microlocal domination estimate for $A_\varepsilon$. Applying it with $v=u$ gives
\begin{align*}
\|A_\varepsilon Q_0u\|_{H^{(m-1)/2}}\le C\left(\|B_\varepsilon u\|_{L^2}+\|E_\varepsilon u\|_{L^2}+\|Gu\|_{L^2}+\|u\|_{H^{s-1/2}}\right),
\end{align*}
where $C$ is independent of $\varepsilon$. The lower-order term is placed at order $s-1/2$ because $A_\varepsilon$ has order $s-(m-1)/2$ and the positive operator has order $s$.
Sobolev duality between $H^{-(m-1)/2}$ and $H^{(m-1)/2}$ gives
\begin{align*}
|(A_\varepsilon Q_1Pu,A_\varepsilon Q_0u)_{L^2}|\le C\|Q_1Pu\|_{H^{s-m+1}}\left(\|B_\varepsilon u\|_{L^2}+\|E_\varepsilon u\|_{L^2}+\|Gu\|_{L^2}+\|u\|_{H^{s-1/2}}\right).
\end{align*}
Applying Young's inequality with parameter $\delta>0$ to each product yields
\begin{align*}
|(A_\varepsilon Q_1Pu,A_\varepsilon Q_0u)_{L^2}|\le \delta\|B_\varepsilon u\|_{L^2}^2+C_\delta\left(\|Q_1Pu\|_{H^{s-m+1}}^2+\|E_\varepsilon u\|_{L^2}^2+\|Gu\|_{L^2}^2+\|u\|_{H^{s-1/2}}^2\right).
\end{align*}
The same estimate applies to the adjoint $Pu$ term, because the cutoffs and the Sobolev orders are the same after taking adjoints.
[/step]
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[step:Bound the elliptic error and the genuinely lower-order remainder]
Since $\operatorname{WF}'(R_\varepsilon)$ is contained in the elliptic set of $G$, choose a properly supported parametrix
\begin{align*}
S\in\Psi^{-s}(X)
\end{align*}
for $G$ on a conic neighbourhood of $\operatorname{WF}'(R_\varepsilon)$, uniformly in $\varepsilon$, and a smoothing remainder $T_\varepsilon$ microlocally near $\operatorname{WF}'(R_\varepsilon)$ such that
\begin{align*}
R_\varepsilon=R_\varepsilon S G+T_\varepsilon
\end{align*}
microlocally on the fixed conic region. Because
\begin{align*}
R_\varepsilon S\in\Psi^{s-1}(X),
\end{align*}
choose fixed properly supported cutoffs $Q_R,Q_R'\in\Psi^0(X)$ with $Q_R=1$ on $\operatorname{WF}'(R_\varepsilon)$ and $Q_R'=1$ on $\operatorname{WF}'(Q_R)$ in the same conic region. The smoothing errors from inserting these cutoffs are included in the lower Sobolev term. Then
\begin{align*}
(R_\varepsilon SGu,u)_{L^2}=(Q_RGu,(R_\varepsilon S)^*Q_R'u)_{L^2}+O(\|u\|_{H^{s-1/2}}^2).
\end{align*}
The adjoint $(R_\varepsilon S)^*$ has order $s-1$, so Sobolev boundedness gives
\begin{align*}
\|(R_\varepsilon S)^*Q_R'u\|_{L^2}\le C\|Q_R'u\|_{H^{s-1}}.
\end{align*}
Since $H^{s-1/2}(X)$ continuously embeds into $H^{s-1}(X)$, Cauchy's inequality gives
\begin{align*}
|(R_\varepsilon u,u)_{L^2}|\le C\left(\|Gu\|_{L^2}^2+\|u\|_{H^{s-1/2}}^2\right).
\end{align*}
The constants are uniform in $\varepsilon$ because the symbol seminorms of $R_\varepsilon$ are uniformly bounded, and the smoothing remainder is included in the lower Sobolev term.
Next, since
\begin{align*}
F_\varepsilon\in\Psi^{2s-2}(X),
\end{align*}
the operator $F_\varepsilon$ maps $H^{s-1/2}(X)$ continuously into $H^{-s+3/2}(X)$ and, after insertion of the fixed compact microlocal cutoffs, its quadratic form is bounded by
\begin{align*}
|(F_\varepsilon u,u)_{L^2}|\le C\|u\|_{H^{s-1/2}}^2.
\end{align*}
The constant $C$ is independent of $\varepsilon$ because the symbol seminorms of $F_\varepsilon$ are uniformly bounded.
Thus both error terms are controlled by the right-hand side allowed in the theorem.
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[step:Absorb the small positive-term losses and obtain the uniform estimate]
Combining the preceding bounds gives, for every sufficiently small $\delta>0$,
\begin{align*}
\|B_\varepsilon u\|_{L^2}^2\le C_0\|E_\varepsilon u\|_{L^2}^2+C_0\|Gu\|_{L^2}^2+C_0\|Q_1Pu\|_{H^{s-m+1}}^2+C_0\|u\|_{H^{s-1/2}}^2+C_0\delta\|B_\varepsilon u\|_{L^2}^2.
\end{align*}
Choose $\delta>0$ so that
\begin{align*}
C_0\delta\le \frac{1}{2}.
\end{align*}
Moving the final term on the right to the left gives
\begin{align*}
\|B_\varepsilon u\|_{L^2}^2\le C\left(\|E_\varepsilon u\|_{L^2}^2+\|Gu\|_{L^2}^2+\|Q_1Pu\|_{H^{s-m+1}}^2+\|u\|_{H^{s-1/2}}^2\right),
\end{align*}
where $C>0$ is independent of $\varepsilon$.
By standard compatibility of the regularizer with the fixed operator $E$,
\begin{align*}
\|E_\varepsilon u\|_{L^2}\le C\left(\|Eu\|_{L^2}+\|u\|_{H^{s-1/2}}\right),
\end{align*}
with $C$ independent of $\varepsilon$. Substituting this estimate and identifying $\|Q_1Pu\|_{H^{s-m+1}}$ with the fixed-cutoff representative of $\|Pu\|_{H^{s-m+1}(\operatorname{WF}'(A))}$ yields
\begin{align*}
\|B_\varepsilon u\|_{L^2}^2\le C\left(\|Eu\|_{L^2}^2+\|Gu\|_{L^2}^2+\|Pu\|_{H^{s-m+1}(\operatorname{WF}'(A))}^2+\|u\|_{H^{s-1/2}}^2\right).
\end{align*}
[/step]
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[step:Pass from the regularized estimate to the unregularized positive term]
The estimate from the previous step is uniform in $\varepsilon$. Hence the family
\begin{align*}
(B_\varepsilon u)_{0<\varepsilon\le 1}
\end{align*}
is bounded in $L^2(X)$ for smooth compactly supported $u$. By weak compactness of bounded sets in the Hilbert space $L^2(X)$, there exist a sequence $\varepsilon_j\to 0$ and an element
\begin{align*}
v\in L^2(X)
\end{align*}
such that
\begin{align*}
B_{\varepsilon_j}u\rightharpoonup v
\end{align*}
weakly in $L^2(X)$.
For every test function
\begin{align*}
\phi\in C_c^\infty(X),
\end{align*}
the operator convergence $B_\varepsilon\to B$ on localized distributions and the uniform proper support imply
\begin{align*}
(B_{\varepsilon_j}u,\phi)_{L^2}\to (Bu,\phi)_{\mathcal D',C_c^\infty}.
\end{align*}
Therefore $v=Bu$ as a distribution. Since $v\in L^2(X)$, we obtain
\begin{align*}
Bu\in L^2(X).
\end{align*}
Lower semicontinuity of the $L^2$ norm under weak convergence gives
\begin{align*}
\|Bu\|_{L^2}^2\le \liminf_{j\to\infty}\|B_{\varepsilon_j}u\|_{L^2}^2.
\end{align*}
Using the uniform estimate for $B_{\varepsilon_j}u$ proves
\begin{align*}
\|Bu\|_{L^2}^2\le C\left(\|Eu\|_{L^2}^2+\|Gu\|_{L^2}^2+\|Pu\|_{H^{s-m+1}(\operatorname{WF}'(A))}^2+\|u\|_{H^{s-1/2}}^2\right)
\end{align*}
for smooth compactly supported $u$.
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[step:Extend the estimate to localized distributions]
Let now
\begin{align*}
u\in\mathcal D'(X)
\end{align*}
satisfy the hypotheses of the theorem after applying the fixed properly supported localization cutoff. Choose a standard smoothing approximation:
\begin{align*}
u_j\in C_c^\infty(X).
\end{align*}
Thus $u_j\to u$ in $\mathcal D'(X)$ after the same spatial localization, and the fixed localized quantities satisfy
\begin{align*}
Eu_j\to Eu \quad \text{in } L^2_{\mathrm{loc}}(X),
\end{align*}
\begin{align*}
Gu_j\to Gu \quad \text{in } L^2_{\mathrm{loc}}(X),
\end{align*}
\begin{align*}
Q_1Pu_j\to Q_1Pu \quad \text{in } H^{s-m+1}(X),
\end{align*}
and
\begin{align*}
u_j\to u \quad \text{in the localized } H^{s-1/2} \text{ norm appearing in the estimate}.
\end{align*}
Apply the smooth estimate to $u_j$. The displayed convergences imply that the right-hand side for $u_j$ converges to the right-hand side for $u$.
Thus $(Bu_j)$ is bounded in $L^2_{\mathrm{loc}}(X)$. Passing to a weakly convergent subsequence on each compact set and testing against $C_c^\infty$ functions identifies the weak limit with $Bu$ as a distribution. Hence
\begin{align*}
Bu\in L^2_{\mathrm{loc}}(X).
\end{align*}
The same weak lower semicontinuity argument gives the stated fixed-cutoff estimate for $u$. This completes the proof.
[/step]