I noticed what is the potential mistake that the author has made, but I doubt myself, even for calcutating 12x16!! Please tell whether my conclusion is correct or how is the author right about their conclusion.
problem
Mistake in Book
I think the author concluded wrong that Pn implies Pn+1 if n > 2. The author, by mistake, may have put "=" sign in the last part of solution instead of ">".
in book: (n+1)! - 3n+1 = 3n(n-2)
my correction: (n+1)! - 3n+1 > 3n(n-2)
My approach
Assume Pn is true for some integer n.
n! - 3n > 0
n! > 3n
n! . 3 > 3n+1
as n! . a ≥ n! . 3, for all integers a ≥ 3
n! . a > 3n+1, for all integers a ≥ 3
let n+1 = a
n!(n+1) > 3n+1, for all integers n ≥ 2
Therefore, Pn implies Pn+1 if n ≥ 2.
I got that Pn implies Pn+1 if n ≥ 2, but author says the same for n > 2

$P_2$ is the statement $2! - 3^2 > 0$, which is obviously false.
You seem to be misunderstanding that the step occurring immediately after the use of the induction hypothesis, $$3^n (n+1) - 3^{n+1} = 3^n \left( (n+1) - 3^1\right) = 3^n (n-2)$$ is an algebraic identity that is true for all $n$. It is not true that $$3^n (n+1) - 3^{n+1} > 3^n (n-2).$$
What the author is doing is basically writing a chain of equalities and inequalities to establish that if $P_n$ is true, then $P_{n+1}$ is true. The result of the overall chain is that of inequality, but some intermediate steps are equalities. It's like saying, if $n > 0$, then $$10^n = 2^n \cdot 5^n > 5^n.$$ The first step is equality, and the second is inequality, so overall, $10^n > 5^n$ for $n > 0$.