The math is sound. The method is not. We consider an axisymmetric pressure distribution \(p(r, \theta)=\bar{p} H(r-l)\) (radial dependence only) and show that its angular Fourier series contains only the \(m=0\) mode. Consequently, the polar Fourier representation \(\tilde{p}(k, \beta)\) in wavenumber space is independent of the angular variable \(\beta\), and the Hankel transform reduces to the order-zero Bessel transform.