Proof.
Choose an affine open \mathop{\mathrm{Spec}}(\Lambda ) \subset S such that k is a finite \Lambda -algebra, see Morphisms, Lemma 29.16.1. We may and do replace S by \mathop{\mathrm{Spec}}(\Lambda ).
We may write R as a directed colimit R = \mathop{\mathrm{colim}}\nolimits C_ j where each C_ j is a finite type \Lambda -algebra (see Algebra, Lemma 10.127.2). By assumption (b) the object x is isomorphic to the restriction of an object over one of the C_ j. Hence we may choose a finite type \Lambda -algebra C, a \Lambda -algebra map C \to R, and an object x_ C of \mathcal{X} over \mathop{\mathrm{Spec}}(C) such that x = x_ C|_{\mathop{\mathrm{Spec}}(R)}. The choice of C is a bookkeeping device and could be avoided. For later use, let us write C = \Lambda [y_1, \ldots , y_ u]/(f_1, \ldots , f_ v) and we denote \overline{a}_ i \in R the image of y_ i under the map C \to R. Set \mathfrak m_ C = C \cap \mathfrak m_ R.
Choose a \Lambda -algebra surjection \Lambda [x_1, \ldots , x_ s] \to k and denote \mathfrak m' the kernel. By the universal property of polynomial rings we may lift this to a \Lambda -algebra map \Lambda [x_1, \ldots , x_ s] \to R. We add some variables (i.e., we increase s a bit) mapping to generators of \mathfrak m_ R. Having done this we see that \Lambda [x_1, \ldots , x_ s] \to R/\mathfrak m_ R^2 is surjective. Then we see that
98.10.1.1
\begin{equation} \label{artin-equation-surjection} P = \Lambda [x_1, \ldots , x_ s]_{\mathfrak m'}^\wedge \longrightarrow R \end{equation}
is a surjective map of Noetherian complete local rings, see for example Formal Deformation Theory, Lemma 90.4.2.
Choose lifts a_ i \in P of \overline{a}_ i we found above. Choose generators b_1, \ldots , b_ r \in P for the kernel of (98.10.1.1). Choose c_{ji} \in P such that
f_ j(a_1, \ldots , a_ u) = \sum c_{ji} b_ i
in P which is possible by the choices made so far. Choose generators
k_1, \ldots , k_ t \in \mathop{\mathrm{Ker}}(P^{\oplus r} \xrightarrow {(b_1, \ldots , b_ r)} P)
and write k_ i = (k_{i1}, \ldots , k_{ir}) and K = (k_{ij}) so that
P^{\oplus t} \xrightarrow {K} P^{\oplus r} \xrightarrow {(b_1, \ldots , b_ r)} P \to R \to 0
is an exact sequence of P-modules. In particular we have \sum k_{ij} b_ j = 0. After possibly increasing N we may assume N - 1 works in the Artin-Rees lemma for the first two maps of this exact sequence (see More on Algebra, Section 15.4 for terminology).
By assumption \mathcal{O}_{S, s} = \Lambda _{\Lambda \cap \mathfrak m'} is a G-ring. Hence by More on Algebra, Proposition 15.50.10 the ring \Lambda [x_1, \ldots , x_ s]_{\mathfrak m'} is a G-ring. Hence by Smoothing Ring Maps, Theorem 16.13.2 there exist an étale ring map
\Lambda [x_1, \ldots , x_ s]_{\mathfrak m'} \to B,
a maximal ideal \mathfrak m_ B of B lying over \mathfrak m', and elements a'_ i, b'_ i, c'_{ij}, k'_{ij} \in B' such that
\kappa (\mathfrak m') = \kappa (\mathfrak m_ B) which implies that \Lambda [x_1, \ldots , x_ s]_{\mathfrak m'} \subset B_{\mathfrak m_ B} \subset P and P is identified with the completion of B at \mathfrak m_ B, see remark preceding Smoothing Ring Maps, Theorem 16.13.2,
a_ i - a'_ i, b_ i - b'_ i, c_{ij} - c'_{ij}, k_{ij} - k'_{ij} \in (\mathfrak m')^ N P, and
f_ j(a'_1, \ldots , a'_ u) = \sum c'_{ji} b'_ i and \sum k'_{ij}b'_ j = 0.
Set A = B/(b'_1, \ldots , b'_ r) and denote \mathfrak m_ A the image of \mathfrak m_ B in A. (Note that A is essentially of finite type over \Lambda ; at the end of the proof we will show how to obtain an A which is of finite type over \Lambda .) There is a ring map C \to A sending y_ i \mapsto a'_ i because the a'_ i satisfy the desired equations modulo (b'_1, \ldots , b'_ r). Note that A/\mathfrak m_ A^ N = R/\mathfrak m_ R^ N as quotients of P = B^\wedge by property (2) above. Set x_ A = x_ C|_{\mathop{\mathrm{Spec}}(A)}. Since the maps
C \to A \to A/\mathfrak m_ A^ N \cong R/\mathfrak m_ R^ N \quad \text{and}\quad C \to R \to R/\mathfrak m_ R^ N
are equal we see that x_ A and x agree modulo \mathfrak m_ R^ N via the isomorphism A/\mathfrak m_ A^ N = R/\mathfrak m_ R^ N. At this point we have shown properties (1) – (5) of the statement of the lemma. To see (6) note that
P^{\oplus t} \xrightarrow {K} P^{\oplus r} \xrightarrow {(b_1, \ldots , b_ r)} P \quad \text{and}\quad P^{\oplus t} \xrightarrow {K'} P^{\oplus r} \xrightarrow {(b'_1, \ldots , b'_ r)} P
are two complexes of P-modules which are congruent modulo (\mathfrak m')^ N with the first one being exact. By our choice of N above we see from More on Algebra, Lemma 15.4.2 that R = P/(b_1, \ldots , b_ r) and P/(b'_1, \ldots , b'_ r) = B^\wedge /(b'_1, \ldots , b'_ r) = A^\wedge have isomorphic associated graded algebras, which is what we wanted to show.
This last paragraph of the proof serves to clean up the issue that A is essentially of finite type over S and not yet of finite type. The construction above gives A = B/(b'_1, \ldots , b'_ r) and \mathfrak m_ A \subset A with B étale over \Lambda [x_1, \ldots , x_ s]_{\mathfrak m'}. Hence A is of finite type over the Noetherian ring \Lambda [x_1, \ldots , x_ s]_{\mathfrak m'}. Thus we can write A = (A_0)_{\mathfrak m'} for some finite type \Lambda [x_1, \ldots , x_ n] algebra A_0. Then A = \mathop{\mathrm{colim}}\nolimits (A_0)_ f where f \in \Lambda [x_1, \ldots , x_ n] \setminus \mathfrak m', see Algebra, Lemma 10.9.9. Because p : \mathcal{X} \to (\mathit{Sch}/S)_{fppf} is limit preserving on objects, we see that x_ A comes from some object x_{(A_0)_ f} over \mathop{\mathrm{Spec}}((A_0)_ f) for an f as above. After replacing A by (A_0)_ f and x_ A by x_{(A_0)_ f} and \mathfrak m_ A by (A_0)_ f \cap \mathfrak m_ A the proof is finished.
\square
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