Four-tile mixed-boundary transplantation between a disk and a nonorientable surface ($\chi (D)=1,\chi (B)=-1,C{M}_s=N_{s}C$)

Take four congruent octagonal regular polygons with four alternate sides labelled $a,b,c,d$. The intervening sides have Neumann boundary conditions. Pair equal face parameters in the positive reference boundary direction. The complete gluing data areAll unpaired labelled faces not in a Dirichlet column also have Neumann boundary conditions. Encode these rules by signed permutation matrices, using a positive swap for a paired interface and diagonal $-1$ or $+1$ for an unpaired Dirichlet boundary condition or Neumann boundary condition. The four-by-four Hadamard matrix $C$ above satisfies $C{M}_s=N_{s}C$ for every label. Explicitly, if its columns are $h_0,h_1,h_2,h_3$, applying $N_a,N_b,N_c,N_d$ gives respectively $(h_0,h_1,h_3,h_2)$, $(h_0,h_2,h_1,h_3)$, $(h_1,h_0,-h_2,-h_3)$, and $(h_0,-h_1,h_2,-h_3)$, which are exactly the columns of the corresponding $C{M}_s$. On every intervening face the face matrix is the identity.

Since $C^{T}C=4I$, the orthogonal matrix $C/2$ preserves the $L^2$ inner product and the sum of Dirichlet energies. Its intertwining relations map matching Sobolev traces and zero Dirichlet traces bijectively to those of the other assembly. It therefore preserves the quadratic form domains and the forms themselves. The associated self-adjoint operators are unitarily equivalent, proving equality of all eigenvalues with their multiplicities for the specified mixed boundary conditions.

The topology of disk tiles glued along disjoint boundary arcs shows that $D$, whose gluing graph is $0,1,2,3$ in a path, is a closed disc and is simply connected and orientable. The gluing graph of $B$ has edges $13,12,02,01,23$; it is connected with two independent cycles, so $\chi (B)=-1$ and ${\pi }_1(B)\cong F_2$. Its odd cycle $1,2,3,1$ makes it a nonorientable surface. Each assembled surface has nonempty polygonal boundary. This explicitly realizes isospectrality between a simply-connected orientable bordered surface and a nonorientable, non-simply-connected one. The boundary corners and mixed boundary conditions are essential qualifications; it does not contradict the Euler characteristic from the heat trace of a bordered surface for smooth boundaries and pure boundary conditions.