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Bosch, Algebra (one of the best new textbooks in German) used to have this slip in his Witt vectors chapter:

proof by WLOGging

It was fixed in the 7th edition in a way I don't really like (the absurd sentence has been replaced by "we can assume WLOG that $p$ is not a zero-divisor in $R$", which is correct but not quite obvious at the point).