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I find it helpful to consider the singular value decomposition for questions like this with the assumption that $X$ is a real matrix. Writing $X = UDV^T$, we can see that $XX^T = UD^2U^T$ and $X^TX = VD^2V^T$. As we can see, the eigenvalues of both $XX^T$ and $X^TX$ are contained in the diagonal matrix $D^2$ and are indeed equal. Also, we see that the matrix ...



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