I never did this here, but this is not actually a question. I just found this fact by myself and I had to share it. It's such an elegant piece of observation, and yet so simple. I do want to know if this proof is right, though. So yeah, that might be a question.
So let's bring the statement again:
Assuming $N\in\mathbb{Z}^+$ is not a perfect square and that $D(k)$ is the set of positive divisors of $k\in\mathbb{Z}^+$, then $$|D(N)\cap [0, \sqrt{N}]| = |D(N)\cap [\sqrt{N},N]|$$ where $|A|$ denotes the number of elements of $A$.
A way I tried to prove this is by taking $n_1\in[0,\sqrt{N}]$ and $n_2\in[\sqrt{N},N]$ divisors of $N$, being $n_1, n_2\in\mathbb{Z}^+$, with $n_1\cdot n_2 = N$. Since $N$ is not a perfect square we know $\sqrt{N}$ is irrational, thus $n_1\neq n_2$ (otherwise $|D(N)|$ would be odd). Notice also that $D_1 = D(N)\cap [0, \sqrt{N}]$ and $D_2 = D(N)\cap [\sqrt{N},N]|$ are partitions of $D(N)$ (since $\sqrt{N}\not\in\mathbb{Z}$). This way $$|D_1| + |D_2| = |D(N)|.$$
We know that $n_1 < \sqrt{N}$. But we also know that $n_1 = \frac{N}{n_2}$. Thus:
\begin{align*} n_1 &< \sqrt{N}\\ \frac{N}{n_2} &< \sqrt{N}\\ n_2 &>\sqrt{N}. \end{align*}
This way, we have $n_2\in D_2$ and with that we've proved that for every positive integer $n_1 < \sqrt{N}$ divisor of $N$, there is an integer counterpart $n_2 > \sqrt{N}$ divisor of $N$. Since $D_1$ and $D_2$ are partitions of $D(N)$, we have that $|D_1| = |D_2|$.
There're a few issues with your argument, each of which have simple fixes, but as it stands I wouldn't personally be able to accept it. Specifically,
Here's how we might try to fix the argument:
This is where we need to look at what we've shown and actually state it. Partitions won't help us conclude. Instead, we note that we've defined a function $D_1 \to D_2$ given by $n \mapsto N/n$. By a similar argument, we could show another function $D_2 \to D_1$ given by $n \mapsto N/n$.
Further, if we compose either function with the other, then we have $N/(N/n)) = n$, which means they're inverses of each other and therefore each is a bijection. This directly shows $|D_1| = |D_2|$.
Once we are satisfied we have a valid proof, we should look at it again. Why, for instance, did we need to use $N$ is not a perfect square? It was only to show that $n_1 < \sqrt{N}$ (and $n_2 > \sqrt{N}$) which didn't really matter. In fact, if we use $n_1 \leq \sqrt{N}$ instead (resp. $n_2 \geq \sqrt{N}$), then it all still works using the same argument.
We also might clean up the proof by rearranging it for clarity, giving something like the following:
As a final note, it may be useful to see how partitions fit in here. Even though I dropped it in the above argument, we can still use partitions to make further conclusions. Specifically, if $N$ is not a perfect square, then our conclusion applied to the partition gives $$|D_1| = |D_2| = |D(N)|/2$$ and a slightly modified argument gives the more general $$|D_1| = |D_2| = \lceil |D(N)|/2\rceil$$ as long as $N$ is a nonzero integer.