Proof.
Choose a stratification
\emptyset = U_{n + 1} \subset U_ n \subset U_{n - 1} \subset \ldots \subset U_1 = X
and morphisms f_ p : V_ p \to U_ p as in Decent Spaces, Lemma 68.8.6. Let p be the smallest integer such that U_ p \not\subset U (this is possible as U \not= X). Choose an affine open V \subset V_ p such that the étale morphism f_ p|_ V : V \to X does not factor through U. Consider the open W = U \cup \mathop{\mathrm{Im}}(V \to X) and the reduced closed subspace Z \subset W with |Z| = |W| \setminus |U|. Then f^{-1}Z \to Z is an isomorphism because we have the corresponding property for the morphism f_ p, see the lemma cited above. Thus (U \subset W, f : V \to W) is a distinguished square. It may not be true that the open I = \mathop{\mathrm{Im}}(U \times _ W V \to U) is dense in U. The algebraic space U' \subset U whose underlying set is |U| \setminus \overline{|I|} is Noetherian and hence we can find a dense open subscheme U'' \subset U', see for example Properties of Spaces, Proposition 66.13.3. Then we can find a dense open affine U''' \subset U'', see Properties, Lemmas 28.5.7 and 28.29.1. After we replace f by V \amalg U''' \to X everything is clear.
\square
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