[guided]The central point is to use a local theorem whose conclusion is already an $L^2$ approximation statement for distributional CR functions, not merely a construction for smooth CR functions. We use the standard Baouendi-Treves local approximation theorem in the following precise form. Suppose $Z:W\to\mathbb C^N$ is a $C^\infty$ generic graph $Z(z,s)=(z,s+i\varphi(z,s))$, where $W\subset\mathbb C^m\times\mathbb R^d$ is open, $\varphi:W\to\mathbb R^d$ is $C^\infty$, $\varphi(0)=0$, and $D\varphi_0=0$. Suppose $K_0\Subset K_1\Subset W$ are compact sets, $u\in L^2_{\mathrm{loc}}(W,J\,d\mathcal L^{2m+d};\mathbb C)$ is CR in the distribution sense on a neighbourhood of $K_1$, and $\theta:W\to[0,1]$ is a $C_c^\infty$ cutoff equal to $1$ near $K_1$. Then the theorem supplies holomorphic Gaussian kernels $B_\varepsilon:\mathbb C^N\times W\to\mathbb C$ such that $B_\varepsilon(\cdot,q')$ is entire and
\begin{align*}
E_\varepsilon(\zeta)=\int_W B_\varepsilon(\zeta,q')\theta(q')u(q')J(q')\,d\mathcal L^{2m+d}(q')
\end{align*}
defines an entire function $E_\varepsilon:\mathbb C^N\to\mathbb C$. The same theorem asserts the convergence estimate
\begin{align*}
\lim_{\varepsilon\downarrow0}\int_{K_0}|E_\varepsilon(Z(q))-u(q)|^2J(q)\,d\mathcal L^{2m+d}(q)=0.
\end{align*}
The theorem applies to $L^2$ distributional CR functions because the Gaussian-kernel proof uses the CR equation only through [integration by parts](/theorems/2098) against compactly supported smooth test functions; this is exactly the distributional hypothesis in the statement of the theorem.
We verify the hypotheses one by one. The first step of the proof produced a graph map $Z:W\to\mathbb C^N$ of the required form, namely $Z(z,s)=(z,s+i\varphi(z,s))$, with $\varphi\in C^\infty(W;\mathbb R^d)$, $\varphi(0)=0$, and $D\varphi_0=0$. Next define
\begin{align*}
K_0=\Phi^{-1}(\overline V).
\end{align*}
The set $\overline V$ is compact in $U_0$ because $V\Subset U$, and $\Phi^{-1}:U_0\to W$ is continuous, so $K_0$ is compact in $W$. Since $V\Subset V_1$, the compact set $K_0$ is contained in the open set $\Phi^{-1}(V_1)$. We therefore choose a compact set $K_1\subset W$ with $K_0\Subset K_1\Subset\Phi^{-1}(V_1)$.
On $\Phi^{-1}(V_1)$ the localized function $h$ agrees with $f\circ\Phi$. Since $f$ is CR in the distribution sense on $U$ and $\Phi(K_1)\subset V_1\Subset U$, the pulled-back function $h$ satisfies the distributional CR equations on a neighbourhood of $K_1$. This is precisely the CR hypothesis required by the local Baouendi-Treves theorem. Finally, because $h$ has compact support in $W$, we may choose $\theta\in C_c^\infty(W;[0,1])$ with $\theta=1$ on a neighbourhood of $\operatorname{supp}h$. Then $\theta h=h$, so the function produced by the theorem is exactly
\begin{align*}
F_\varepsilon(\zeta)=\int_W B_\varepsilon(\zeta,q')h(q')J(q')\,d\mathcal L^{2m+d}(q').
\end{align*}
The theorem's domination estimates justify differentiating this integral with respect to the ambient holomorphic variable $\zeta$, and the integrand is entire in $\zeta$ for each fixed $q'$. Hence $F_\varepsilon$ is entire on $\mathbb C^N$. Applying the convergence part of the same theorem with $u=h$ gives
\begin{align*}
\lim_{\varepsilon\downarrow0}\int_{K_0}|F_\varepsilon(Z(q))-h(q)|^2J(q)\,d\mathcal L^{2m+d}(q)=0.
\end{align*}[/guided]