Suppose (a1,…,an,S)∈SUBSET-SUM; some I has ∑i∈Iai=S. Split by the case the algorithm took.
Case 2S=T. The output is (a1,…,an). The set I satisfies ∑i∈Iai=S=T/2, so ∑i∈/Iai=T−T/2=T/2 — the two sides are equal, and the output is in PARTITION.
Case 2S>T. The output is (a1,…,an,b) with b=2S−T>0 and total T+b=2S. Take the side I itself: ∑i∈Iai=S=21(2S) — exactly half the new total. So the output is in PARTITION. (The other side is {ai}i∈/I together with b, summing to (T−S)+(2S−T)=S.)
Case 2S<T. The output is (a1,…,an,b) with b=T−2S>0 and total T+b=2T−2S. Take the side I∪{b}: it sums to S+(T−2S)=T−S=21(2T−2S) — exactly half. So the output is in PARTITION.