I am looking for a proof that two matrix share the same eigenvalues, even if they have different size. Similar matrices share the same eigenvalues and the similarity relationship is defined for $A,B,C \in K^{n,n}$ where $\operatorname{rank} (C)=n$ as:
$AC = CB \Leftrightarrow A = C^-1BC$
Now, if the matrices have different sizes, $A \in K^{(n,n)}$, $B \in K^{(m,m)} $ and $C \in K^{(m,n)}$ where $n>=m$ and $\operatorname{rank} (A)=m$. It can also be stated that
$AC=CB$
And that all eigenvalues for $B$ are eigenvalues for $A$.
I just can't come up with a way to map them to a common diagonal matrix the same way you would do if $C$ is invertible. I have tried using the pseudo inverse of $C$ and applying the SVD decomposition but I am not able to prove any relationship between eigenvalues.
As it stands, what you want to prove is false (e.g. when $C=0$). The followings are true, though: