Use a real orthonormal basis of Fourier modes on the time circle:
The eigenvalue of on the constant mode is , and each sine/cosine pair has eigenvalue . Retaining these modes gives
where can depend on but is independent of . Each real Gaussian integral contributes . Consequently the Fourier-cutoff oscillator functional determinant is
A spectral cutoff between successive eigenvalue pairs selects precisely this finite subspace. In comparing two frequencies, the displayed regularization keeps the same number of modes ; holding an absolute spectral threshold fixed need not give the same at finite cutoff.