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For $k>0$, put $q=\sqrt{k^2+l^2}$ and define the Squire transformationThe two-dimensional Orr-Sommerfeld equation then has the same transverse operator because $k^{\prime 2}=q^2$, and the same viscous coefficient because $k^{\prime }{R}^{\prime }=kR$. Its boundary conditions on $v$ and $v^{\prime }$ are unchanged. Thus it has the same eigenfunction and the same phase-speed eigenvalue.

If the original disturbance grows, $\mathrm{Im}c>0$, so the transformed disturbance also grows. Since $R^{\prime }\le R$, every unstable three-dimensional mode maps to an unstable two-dimensional mode at a no larger Reynolds number. It follows that the minimum critical Reynolds number is attained among two-dimensional disturbances. This is the Squire theorem for temporal normal-mode onset, not a statement that three-dimensional transient amplification is impossible. The case $k=0$ is treated separately without dividing by $k$; its streamwise-uniform viscous normal modes decay, although coupling can produce transient growth.

For temporal normal-mode stability of a viscous parallel shear flow, any unstable three-dimensional mode maps by the Squire transformation to an unstable two-dimensional mode at a no larger Reynolds number. Hence the first temporal modal instability occurs among two-dimensional disturbances. The theorem does not exclude three-dimensional transient growth or forced responses.