I don't know any reference for this - it's something I worked out after hearing about Phistomefel's Theorem from a friend. The idea goes like this:
The standard Linear Programming relaxation of the constraint "the nine variables x_1, ..., x_9 are a permutation of 1, ..., 9" is defined in the following way. First we make real variables p_ij which we think of as representing the "probability" that x_i is equal to j. Each p_ij has to be between 0 and 1, of course, and they have to satisfy the following system of linear equations:
- for each i, the sum over j of p_ij is equal to 1 (since every x_i has to have some value), and
- for each j, the sum over i of p_ij is equal to 1 (since every value from 1, ..., 9 has to show up in the list of x_is somewhere).
The fact that this system of equations, together with the inequalities 0 <= p_ij <= 1, corresponds exactly to the "convex hull" of the constraint that the x_i are a permutation of 1, ..., 9 is a fairly famous early result from the theory of the Linear Programming relaxation of the bipartite matching problem.
To describe the full Linear Programming relaxation of Sudoku, instead of just having 9 variables x_i you have 81 variables x_ab, which leads to 729 real "probability" variables p_abj between 0 and 1, and for each row, column, and square of the Sudoku these probabilities have to satisfy the equations listed above (applied to the relevant variables). That gives you a system of 324 (slightly redundant) linear equations in 729 unknown real variables p_abj, each of which is constrained to be between 0 and 1 - a piece of cake for a computer.
For a human, you don't want to write down that entire system of equations - you want to use just a few of them to quickly figure out some piece of the puzzle. The technique of set equivalence theory does just this: instead of focusing on all of the probabilities p_abj, you just use the fact that the sum of the probabilities p_ab1 along every row/column is 1, and add/subtract the equations you get from some rows and columns to notice that the sum of the p_ab1s for the (ab)s corresponding to the corners is equal to the sum of the p_ab1s for the (ab)s corresponding to the ring around the center. Then you do the same for the 2s, and so on.
The standard Linear Programming relaxation of the constraint "the nine variables x_1, ..., x_9 are a permutation of 1, ..., 9" is defined in the following way. First we make real variables p_ij which we think of as representing the "probability" that x_i is equal to j. Each p_ij has to be between 0 and 1, of course, and they have to satisfy the following system of linear equations:
- for each i, the sum over j of p_ij is equal to 1 (since every x_i has to have some value), and
- for each j, the sum over i of p_ij is equal to 1 (since every value from 1, ..., 9 has to show up in the list of x_is somewhere).
The fact that this system of equations, together with the inequalities 0 <= p_ij <= 1, corresponds exactly to the "convex hull" of the constraint that the x_i are a permutation of 1, ..., 9 is a fairly famous early result from the theory of the Linear Programming relaxation of the bipartite matching problem.
To describe the full Linear Programming relaxation of Sudoku, instead of just having 9 variables x_i you have 81 variables x_ab, which leads to 729 real "probability" variables p_abj between 0 and 1, and for each row, column, and square of the Sudoku these probabilities have to satisfy the equations listed above (applied to the relevant variables). That gives you a system of 324 (slightly redundant) linear equations in 729 unknown real variables p_abj, each of which is constrained to be between 0 and 1 - a piece of cake for a computer.
For a human, you don't want to write down that entire system of equations - you want to use just a few of them to quickly figure out some piece of the puzzle. The technique of set equivalence theory does just this: instead of focusing on all of the probabilities p_abj, you just use the fact that the sum of the probabilities p_ab1 along every row/column is 1, and add/subtract the equations you get from some rows and columns to notice that the sum of the p_ab1s for the (ab)s corresponding to the corners is equal to the sum of the p_ab1s for the (ab)s corresponding to the ring around the center. Then you do the same for the 2s, and so on.