Walkthrough
Example 01 — Build the virtual cell
The rectangle pair is numbers 6 and 8, the non-diagonal corner cell r7c6 has an extra number 7, the other corner cell r9c6 has extra number 1. Because one of the extras must be used to avoid the deadly rectangle, the two cells can be considered together as one virtual cell with numbers 1 and 7.
Cell r5c6 has numbers 1 and 7, combined with the virtual cell, they form a Subset, in this case a Naked Pair in column 6. Therefore numbers 1 and 7 can be removed from other cells in column 6.
What to notice: The rectangle supplies the missing subset logic. You are not treating the two cells as literally one cell; you are using them as a combined candidate set for the proof.