For brevity, let $s(D) = \sum_{d\in D} d$ denote the sum of the elements in $D$.
Given a set $A = \{a_1, \dots, a_n\}$ of positive integers, and a target value $K$, the subset sum problem is to determine if there exists a subset $A' \subseteq A$ such that $s(A') = K$.
Given a set $B = \{b_1, \dots, b_m\}$ of positive integers, the partition problem is to determine if there exists a subset $B' \subseteq B$ such that $s(B') = s(B \setminus B')$.
Theorem. Subset sum $\propto$ partition.
The proof found in most references, and the one given in the relevant CS SE question, performs the reduction from subset to partition by letting $S = s(A)$ and taking $B = A \cup \{S + K, 2S - K\}$ in the reduction.
I came up with the following alternative approach.
Proof. Given an instance of subset sum, take $S = s(A)$ and construct an instance of the partition problem with $B = A \cup \{S, 2K\}$.
Suppose that $B$ admits a partition $B' \subseteq B$. Because $2K + S > s(A)$, we must have either $2K \in B'$ and $S \in B \setminus B'$ or vice-versa. Assume (without loss of generality) that the former is the case.
Now, let $A' = A \cap (B \setminus B')$ denote the elements of $A$ that are not in $B'$. We know that $$\begin{align} &&s(B') &= s(B \setminus B') \\ \iff\quad&& 2K + s(A\setminus A') &= S + s(A') \\ \iff\quad&& 2K + s(A\setminus A') + s(A') &= S + s(A') + s(A') \\ \iff\quad&& 2K + S &= S + 2s(A') \\ \iff\quad&& K &= s(A') \\ \end{align}$$
Conversely, if $A$ admits a subset having $s(A') = K$, then it is easy to see that $B' = \{2K\}\cup (A\setminus A')$ is a valid partition for $B$.
Is this proof correct?