In many papers about quantum optics and interferometry, it's assumed or said that "it's well known" that linear optics commutes with uniform losses. In particular if we have a beam splitter and the two input modes are affected by the same loss, we can always move them to the output modes (see e.g. Michał Oszmaniec and Daniel J Brod 2018 New J. Phys. 20 092002 for details).
However, when attempting to perform explicit calculations, I encounter difficulties in grasping how this process actually functions in practice.
Lossy optical modes are commonly modeled through a beam splitter coupling them to external environmental modes in the vacuum state: the trace over the environment returns the map acting on the mode. If I label the input modes with "$1$" and "$2$" and the environmental modes with "$0$" and "$3$" respectively, in the case of lossy input I have two beam splitters coupling $0$-$1$ and $2$-$3$ (namely $$\hat{U}_{01} = \hat{U}_{23} = \hat{W}$$ in the uniform case) and then the proper optical gate $\hat{U}_{12}$. Finally, I operate the partial trace over the modes $0$ and $3$ (or equivalently I can consider the Kraus operators $$\{\langle \mu |\hat{W}| 0 \rangle\}_{\mu}$$ for each lossy mode).
I do not get why, within this formalism, $W$ or the related Kraus operators commute with any $\hat{U}_{12}$.