Lemma 2
Tag 04NM, permanent. Cite it as [Bourbaki, Tag 04NM].
Commutative Algebra, chapter V, § 1. Notion of an integral element
Let R be a ring and P a monic polynomial in R[X]. There exists a ring R' containing R such that in the polynomial ring R'[X] the polynomial P is a product of monic polynomials of degree 1.
We proceed by induction on the degree of P, the lemma being obvious for and . Suppose therefore that . Let be the ideal of generated by P and let be the canonical homomorphism of onto . Since P is monic, for every polynomial , , whence ; the restriction off to R is therefore injective. Identifying R with the subring of B by means of and writing , we see that is a root of P in B, P being considered as a polynomial in . Then there exists a monic polynomial Q in of degree such that (Algebra, Chapter IV, § 1, no. 4, Proposition 5). By the induction hypothesis there exists a ring such that in the polynomial Q is a product of monic polynomials of degree 1; clearly in P is then a product of monic polynomials of degree 1.
Bourbaki puts the proof directly after the statement, so what is above is the statement and its proof together.