Use primes for conformal-time derivatives in this question, reserving for a potential derivative. The inflaton background obeys , so the linear variation of its action vanishes up to boundary terms. With , the conformal-time quadratic action for an inflaton perturbation is initially
The cross term integrates to . Since , this becomes
Varying gives . The symmetric Fourier transform convention used in the question turns into . Dropping the small mass term under the stated slow-roll inflation assumption yields
For de Sitter spacetime, with , so . The rescaled field has a canonical kinetic term; rather than is therefore the convenient oscillator variable.
Subtract the homogeneous background equation and linearize the inflaton equation of motion. The field perturbation satisfies
With , direct differentiation cancels the first-derivative term and gives
The conformal-time quadratic action for an inflaton perturbation, after a boundary term is discarded, is
For the specified de Sitter spacetime background, . The light-field approximation therefore permits dropping the mass term. Taking a spatial Fourier transform yields the Canonically rescaled de Sitter scalar mode equation
Its kinetic term is canonical, with momentum . Each independent real Fourier component consequently has the canonical coordinate/momentum algebra of a quantum harmonic oscillator, with time-dependent squared frequency . This is why canonical quantization of a real scalar field proceeds by oscillator creation and annihilation operators. On superhorizon scales the squared frequency is negative: the system is then an inverted time-dependent oscillator, not a stationary oscillator with a positive frequency. The canonical commutation relations remain valid.