Transplantation theorem ($C{M}_s=N_{s}C$)

For two assemblies of congruent Euclidean tiles, let $M_s,N_s$ encode the gluing or boundary reflection at each labelled face. An invertible constant matrix $C$ satisfying $C{M}_s=N_{s}C$ carries tile restrictions of Laplacian eigenfunctions bijectively to those on the second assembly. Boundary values satisfy $M_{s}u=u$ and outward normal derivatives satisfy $M_{s}v=-v$, so the intertwining identities preserve matching and boundary conditions. Use diagonal $-1$ for a Dirichlet boundary condition and $+1$ for a Neumann boundary condition.

A propeller domain consists of seven congruent reflected triangles: one central triangle and three arms of two triangles each. There are different coloured gluing patterns whose Dirichlet Laplacian and Neumann Laplacian spectra agree by the transplantation theorem. Varying the three side lengths of a scalene triangle in a suitable open region gives three parameters; the central triangle is identifiable from the three reflex corners, allowing a direct nonisometry proof.