The orthogonal matrix preserves the Euclidean norm, so
The first three entries of can be set to zero by backward substitution in a triangular system, while its fourth entry is always . Solving the triangular system gives , , and . Thus the unique least-squares solution and residual norm are
Uniqueness follows from the nonzero diagonal entries of the top triangular block, equivalently the full column rank of .
Gaussian elimination without pivoting gives
Thus and the solution is unique exactly when .
For , forward substitution in a triangular system in gives . Consistency of requires . backward substitution in a triangular system then gives