 Orthogonalization of a transplantation matrix

Suppose an invertible real matrix $C$ intertwines symmetric orthogonal tile-reflection matrices: $C{M}_s=N_{s}C$. Then $C^{T}C$ commutes with every $M_s$, so its positive inverse square root does too. The polar decomposition of an invertible real matrix therefore gives an orthogonal matrix $O=C(C^{T}C{)}^{-1/2}$ satisfying $O{M}_s=N_{s}O$. On a disjoint union of congruent tiles, $O$ preserves both the $L^2$ inner product and Dirichlet energy. The intertwining identities preserve the face trace conditions defining the assembled Sobolev space, so $O$ gives a unitary equivalence of the assembled Laplacians.