Pure Neumann reflection transplantation preserves Euler characteristic ($\chi =V-E+F$)

Consider assemblies of congruent polygonal tiles with same-labelled faces paired by reflection and pure Neumann boundary conditions on unpaired faces. An invertible intertwiner for all face permutation matrices preserves the Euler characteristic. The number of tiles is the dimension of the representation. For each face label the number of edge classes is $(n+\mathrm{tr}{M}_s)/2$. For each vertex label the number of vertex classes is the number of orbits of the subgroup generated by incident-face involutions, hence the dimension of its invariant vectors. Intertwining preserves all these numbers. Summing the vertex and edge counts proves equal $V-E+F$, including boundary corners. This argument uses genuine permutation matrices; signed matrices encoding mixed boundary conditions do not give the same topological count.