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A Morse function is a smooth real-valued function all of whose critical points have nonsingular Hessian matrices. We use the descending convention for a gradient-like vector field $V$: away from critical points, $df(V)<0$, and near a critical point of Morse index $\lambda$, in Morse lemma coordinates $f=f(p)-|u{|}^2+|v{|}^2$, the field can be chosen as $V=(2u,-2v)$.

For its flow ${\varphi }_t$, define the unstable manifold $W^u(p)=\{x:{\lim }_{t\to -\infty }{\varphi }_t(x)=p\}$ and the stable manifold $W^s(q)=\{x:{\lim }_{t\to +\infty }{\varphi }_t(x)=q\}$. Their dimensions are $\mathrm{ind}p$ and $m-\mathrm{ind}q$. The Morse-Smale transversality condition isFor a closed manifold, this lets us form the Morse-Smale complex over $\mathbb{Z}$. Orient each unstable manifold and takeThe transverse intersection for an index difference of one is one-dimensional; quotienting by flow time gives a finite set of trajectories, and $n(p,q)$ counts them with orientation signs. Compactifying the one-dimensional spaces of trajectories for an index difference of two adds broken trajectories. Their oriented boundary count is zero, giving ${\partial }^2=0$. The descending cells are the unstable manifolds, and these counts are the incidence numbers of the corresponding cellular chain complex, so the homology of this complex is $H_{\ast }(M;\mathbb{Z})$. Ambient orientability is unnecessary: orientations of the unstable cells provide the requisite coorientations and trajectory signs.

For the Klein bottle, use the quotient of ${\mathbb{R}}^2$ by $(s,t)\sim (s+2\pi ,-t)$ and $(s,t)\sim (s,t+2\pi )$. A model of the standard four-critical-point height function isIt is well defined under both identifications. Its critical points, their Morse indices, and critical values areThe Hessian matrix is diagonal with entries $-\cos s$ and $-\epsilon \cos t$, so each point is nondegenerate. The flat quotient metric gives descending equations $\dot{s}=\sin s$, $\dot{t}=\epsilon \sin t$. Their saddle separatrices are the coordinate lines; the two saddle-to-saddle intersections are empty, and all remaining stable and unstable intersections are transverse. This is a Morse-Smale gradient flow. If one insists on the exact local-model version of a gradient-like vector field above, change the two coordinate speeds near the critical points to the standard quadratic-model speeds. This preserves the separatrices, signs and transversality.

Both branches of either saddle flow to the minimum with opposite endpoint signs, so $\partial a=\partial b=0$. From the maximum to $a$, the two trajectories lie on $s=0$ and approach $t=\pi$ from opposite directions. The identification in $t$ is a translation, so their incidence signs are opposite and cancel. The two trajectories to $b$ lie on $t=0$ and approach $s=\pi$ from opposite directions. The identification in $s$ reverses the transverse $t$-coordinate, reversing one additional orientation sign. These two contributions consequently have the same sign. Choosing the orientation of $b$ gives $\partial q=2b$.

One can check the coefficient directly from the cell attachment of the top cell: its boundary word is $ab{a}^{-1}b$, with exponent sums zero on the base loop $a$ and two on the fiber loop $b$. Thus the integral Morse complex of the Klein bottle isandCounting trajectories without signs, or working only modulo two, would miss the order-two class.

The smooth h-cobordism theorem states: if $(W;M_0,M_1)$ is a compact smooth h-cobordism, $\dim W\ge 6$, and its connected boundary manifolds are simply connected, then there is a diffeomorphism $W\cong M_0\times [0,1]$ restricting to the prescribed identification on $M_0$. In particular $M_0$ and $M_1$ are diffeomorphic. Being an h-cobordism means that both inclusions $M_i\hookrightarrow W$ are homotopy equivalences; their fundamental groups then also identify with that of $W$.

The homotopy-equivalence condition is necessary for a trivial cobordism: each end of a cylinder is a deformation retract, by $(x,t)\mapsto (x,(1-s)t)$ for the incoming end and $(x,t)\mapsto (x,(1-s)t+s)$ for the outgoing end. Its relative homology with respect to either end is consequently zero. Compactness is also necessary for a product with a closed compact end. The dimensional bound and simple connectivity are not necessary for an individual cobordism to be a product. The cylinder $S^2\times [0,1]$ is a simply connected trivial cobordism of dimension three; and, in the theorem's dimension range, $(S^1\times S^4)\times [0,1]$ is a six-dimensional trivial cobordism with fundamental group $\mathbb{Z}$. These prove the two non-necessity assertions explicitly, while the inclusion argument proves necessity of the h-condition.

For the remaining claims, use a cobordism Morse function: its two regular boundary levels are zero and one, and all critical points are interior. An arbitrary function with unrelated boundary values would not have the relative handle-count property. The relative Morse chain complex for $(W,M_0)$ has one generator per critical point, in its Morse index. ThusA trivial cobordism has zero relative homology, hence zero relative Euler characteristic. Modulo two the displayed sum is the number of critical points. An odd number makes it odd, and therefore nonzero. This proves an odd-critical-point cobordism is not trivial.

With precisely two critical points of indices $\lambda \le \mu$, a trivial cobordism requires the two-generator relative complex to be acyclic over $\mathbb{Z}$. Equal indices leave a rank-two homology group; a gap of more than one leaves both generators with zero possible differential. Therefore $\mu =\lambda +1$ is necessary. The remaining two-term complex isChoose a transverse gradient-like vector field. A nonzero differential requires the index-$\mu$ point to be above the index-$\lambda$ point; otherwise no descending connecting trajectories exist. In a common regular level between them, the belt sphere $S_U(p)$ has dimension $d-\lambda -1$, and the attaching sphere $S_L(q)$ has dimension $\mu -1=\lambda$, where $d=\dim W$. Their dimensions add to $d-1$, the level's dimension, so their transverse intersection consists of points. Each intersection is one descending trajectory from $q$ to $p$, modulo time translation. Orient the attaching sphere and use an orientation of a vector space on the handle core to coorient the belt sphere; the resulting signed count is the cellular boundary coefficientThe two homology groups are the kernel and cokernel of multiplication by $a$. They vanish precisely when $a$ is a unit of $\mathbb{Z}$. Consequentlyare necessary. This proves the two-critical-point obstruction to a trivial cobordism; it makes an algebraic incidence statement and does not assume that an algebraic count of one automatically supplies geometric handle cancellation.

For an explicit nontrivial cobordism from $S^3$ to itself, attach two zero-framed two-handles to the outgoing end of $S^3\times [0,1]$ along the standard Hopf link. Its two components are unknots with linking number one. This realizes two successive $(2,2)$ surgeries, as suggested by the hint. The outgoing boundary is again $S^3$, and this can be checked geometrically: the Hopf-link exterior is $T^2\times [0,1]$, and each component's zero-framing longitude is the other's meridian. Filling along these two slopes glues two solid tori with meridians intersecting once, the standard genus-one Heegaard decomposition of $S^3$. Thus zero surgery on the Hopf link does return the three-sphere, not just an unspecified homology sphere.

The trace has only the two added index-two handles. Its relative cellular complex has $C_2(W,S^3)={\mathbb{Z}}^2$ and all other groups zero, soIt cannot be a product cylinder. Equivalently this trace is $S^2\times S^2$ with two disjoint open four-balls removed: the usual handle presentation of $S^2\times S^2$ has one zero-handle, the two zero-framed Hopf-linked two-handles, and one four-handle. Removing the bottom and top balls exposes the two three-sphere ends. The relative-homology calculation alone already proves the requested cobordism is nontrivial.