Taking the adjoint of gives . In particular, the Hermitian parts of a unitary matrix are uniquely determined:
Expanding both unitary identities gives
Subtracting shows , and adding gives . If , commutation implies . The assumed simple spectrum makes the eigenspace one-dimensional, so . Thus have a common orthonormal eigenbasis.
On such a vector, . If the corresponding unitary eigenvalue is , then
The formulas for also show the same eigenvalue correspondence directly from and . Degeneracies do not prevent existence of a common basis, although the simple-spectrum assumption makes the elementary proof immediate.

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