This is Example from section 3.6 (p.38) in Ernest Vinberg, "Linear representations of groups"
The question is about finding equivalent(diagonal) expression for complexification of standard real 2-dimensonal rotation representation of $\mathbb{R}$.
Example: Let us have the representation of $\mathbb{R}$ implemented as rotations of $\mathbb{R}^2$. If we complexify the representation, we can change the base s.t. the representation can be expressed as $$t \mapsto \begin{pmatrix} e^{it} & 0 \\ 0 & e^{-it} \end{pmatrix} $$
This expression is obtaines by changing the base of initial representation $(e_1, e_2)$ to $(e_1-ie_2, e_1+ie_2)$.
Why does the new basis have this form?
I don't know which Vinberg you are talking about. But I assume the "representation of $\mathbb{R}$ through rotations" he is mentioning is the representation of the additive group $\left( \mathbb{R},+\right) $ on $\mathbb{R}^{2}$ which sends each $t\in\mathbb{R}$ to the matrix $\begin{pmatrix} \cos t & -\sin t\\ \sin t & \cos t \end{pmatrix} $. This is the matrix that represents a rotation (around the origin) by the angle $t$ with respect to the standard basis $\left( e_{1} ,e_{2}\right) $ of $\mathbb{R}^{2}$. Let me denote this rotation by $R_{t}$. It is an endomorphism of the $\mathbb{R}$-vector space $\mathbb{R}^2$.
Now, extend scalars to $\mathbb{C}$. Thus, the endomorphism $R_{t}$ of $\mathbb{R}^{2}$ induces an endomorphism $C_{t}$ of $\mathbb{C}^{2}$, which is given by the same matrix with respect to the basis $\left( e_{1} ,e_{2}\right) $.
Now, consider the basis $\left( e_{1}-ie_{2},e_{1}+ie_{2}\right) $ of $\mathbb{C}^{2}$. This basis is connected to the basis $\left( e_{1} ,e_{2}\right) $ through the change-of-basis matrix $\begin{pmatrix} 1 & 1\\ -i & i \end{pmatrix} $. Thus, the matrix representing the endomorphism $C_{t}$ with respect to this new basis is \begin{align*} & \begin{pmatrix} 1 & 1\\ -i & i \end{pmatrix} ^{-1}\begin{pmatrix} \cos t & -\sin t\\ \sin t & \cos t \end{pmatrix} \begin{pmatrix} 1 & 1\\ -i & i \end{pmatrix} \\ & =\begin{pmatrix} \cos t+i\sin t & 0\\ 0 & \cos t-i\sin t \end{pmatrix} =\begin{pmatrix} e^{it} & 0\\ 0 & e^{-it} \end{pmatrix} \end{align*} (since $\cos t+i\sin t=e^{it}$ and $\cos t-i\sin t=e^{-it}$).