[guided]The reason we check these three cases separately is that an elementary row operation is defined to be one of exactly these moves: swapping two rows, multiplying one row by a nonzero scalar, or adding a scalar multiple of one row to another row.
For a row swap, no algebra changes. The system has the same equations, only listed in a different order. Since membership in $\mathcal{S}(M)$ means satisfying every row equation, the order of those equations has no effect.
For row scaling, suppose row $p$ is multiplied by a scalar $\lambda\in k$ with $\lambda\neq 0$. The old row equation is
\begin{align*}L_p^M(x)=M_{p,n+1}.\end{align*}
The new one is
\begin{align*}\lambda L_p^M(x)=\lambda M_{p,n+1}.\end{align*}
Here the field hypothesis is used: because $\lambda\neq 0$, the element $\lambda^{-1}$ exists in $k$. Therefore the new equation implies the old one after multiplying by $\lambda^{-1}$, and the old equation implies the new one after multiplying by $\lambda$. So scaling by a nonzero scalar is reversible.
For row replacement, suppose row $q$ is replaced by row $q+\lambda$ row $p$, with $p\neq q$. The equation in row $p$ is not changed. The new row $q$ equation is
\begin{align*}L_q^M(x)+\lambda L_p^M(x)=M_{q,n+1}+\lambda M_{p,n+1}.\end{align*}
If $x$ satisfies the old system, then both $L_q^M(x)=M_{q,n+1}$ and $L_p^M(x)=M_{p,n+1}$ hold, so the new row $q$ equation follows by adding $\lambda$ times the row $p$ equation to the row $q$ equation. Conversely, if $x$ satisfies the new system, then it still satisfies the unchanged row $p$ equation. Subtracting $\lambda L_p^M(x)=\lambda M_{p,n+1}$ from the new row $q$ equation gives
\begin{align*}L_q^M(x)=M_{q,n+1}.\end{align*}
Thus the row replacement is reversible and preserves the solution set.[/guided]