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For a pair $(X,A)$ of CW complexes, relative topological K-theory and Bott periodicity give the cyclic exact sequence

All Topological K-theory groups below are complex and are indexed modulo two using Bott periodicity. For $n\ge 1$, Complex K-theory of a sphere givesFor an even-dimensional sphere, choose a generator $u$ of Reduced topological K-theory. Its square vanishes: the Chern character sends $u$ to a top-degree cohomology class, whose square is zero, and the Chern character is injective on this torsion-free abelian group. Thus the ring answers areThe exceptional zero-dimensional sphere consists of two points: $K^0(S^0)=\mathbb{Z}\times \mathbb{Z}$ with coordinatewise multiplication and $K^{-1}(S^0)=0$. In particular its reduced generator is idempotent rather than square-zero.

For the Euler characteristic identity, induct over the cells of a finite CW complex. The starting CW complex consisting of $v$ vertices has $K^0\cong {\mathbb{Z}}^v$, $K^{-1}=0$, and $\chi =v$. If $X$ is obtained from $A$ by attaching one $d$-dimensional cell, the quotient is $S^d$, and the K-theory six-term exact sequence isThese abelian groups are finitely generated by induction. Tensoring the exact sequence with $\mathbb{Q}$ preserves exactness. The alternating sum of dimensions in a cyclic six-term exact sequence is zero, soTherefore

There is a genuine convention issue in the nilpotence assertion. With the usual definition of Reduced topological K-theory as the kernel of restriction to one basepoint, the assertion needs $X$ to be connected. For $X=S^0$ based at its first point, $(0,1)$ lies in ${\tilde{K}}^0(X)$ and satisfies $(0,1{)}^m=(0,1)$ for every $m\ge 1$. Thus it is not a nilpotent element. For an arbitrary finite CW complex, the correct assertion uses the rank map in topological K-theory on every connected component:For a connected space, $I(X)={\tilde{K}}^0(X)$.

Here is an induction proving the corrected assertion. On the vertices, $I(X)=0$. For a positive-dimensional cell attachment $A\subset X$, the ideal $J=\ker (K^0(X)\to K^0(A))$ is square-zero. Indeed, lift two elements of $J$ to relative topological K-theory $K^0(X,A)$. Their product is induced by the reduced diagonalThis map is null-homotopic, since $d<2d$ and $S^{2d}$ is $(2d-1)$-connected. The relative product in topological K-theory is therefore zero, giving $J^2=0$. If $a\in I(X)$, its restriction belongs to $I(A)$, so induction gives $(a{|}_A{)}^m=0$ for some $m$. Then $a^m\in J$ and $a^{2m}=0$. We have proved every Topological K-theory class of rank zero on every connected component is a nilpotent element, and hence the requested result for connected $X$.

The relative topological K-theory productis induced by the reduced diagonal $X/A\to (X/A)\wedge (X/A)$. If $X/A$ is a positive-dimensional sphere, this diagonal is null-homotopic, so the kernel of $K^0(X)\to K^0(A)$ is square-zero.