The key is that $\varrho \colon \mathfrak{P}(X) \to \mathfrak{P}(X);\; \varrho(M) = \overset{\circ}{\overline{M}}$ is idempotent (in every topology).
To see that:
$$\varrho(M) \in \tau \Rightarrow \varrho(M) \text{ is an open subset of } \overline{\varrho(M)} \Rightarrow \varrho(M) \subset \varrho(\varrho(M))$$
and
$$\varrho(M) \subset \overline{M} \Rightarrow \overline{\varrho(M)} \subset \overline{M} \Rightarrow \varrho(\varrho(M)) \subset \varrho(M).$$
Now, let us index the regularisation operation $\varrho$ by the topology with respect to which it is done.
Let $\mathcal{R}_T = \{M \subset X \colon \varrho_T(M) = M\}$. So we want to show $\mathcal{R}_\tau = \mathcal{R}_{\tau'}$.
Let first $S \in \mathcal{R}_{\tau'}$. Since $S$ is $\tau'$-open, and $\tau' \subset \tau$, it is also $\tau$-open. Hence
$$S \subset \varrho_\tau(S) \subset \varrho_{\tau'}(\varrho_\tau(S)) \subset \varrho_{\tau'}(\overline{S}) \subset \varrho_{\tau'}(\operatorname{cl}_{\tau'}(S)) = \varrho_{\tau'}(S) = S.$$
Here monotonicity of $\varrho_T$ and $\varrho_T(\operatorname{cl}_T(M)) = \varrho_(M)$ as well as $U \subset \varrho_T(U)$ for $U\in T$ (where $T$ is an arbitrary topology) have been used, these properties are obvious or easily verifiable. Thus we have shown $\mathcal{R}_{\tau'} \subset \mathcal{R}_\tau$.
Now let $S \in \mathcal{R}_\tau$. By definition of $\tau'$, that means $S$ is $\tau'$-open, hence $S \subset \varrho_{\tau'}(S)$. For the reverse inclusion, we first show that $\operatorname{cl}_{\tau'}(S) = \operatorname{cl}_\tau(S)$ (for $\tau$-open $S$, hence in particular for $S \in \mathcal{R}_\tau$, but not in general, of course!). Since $\tau' \subset \tau$, the $\supset$ inclusion is clear.
Now let $x \notin \operatorname{cl}_\tau(S)$. By definition, that means there is a $U \in \mathcal{V}_x$ such that $S \cap U = \varnothing$. $S$ is open, hence also $S\cap \overline{U} = \varnothing$, and, since $\varrho_\tau(U) \subset \overline{U}$, a fortiori $S \cap \varrho_\tau(U) = \varnothing$. But $\varrho_\tau(U)$ is $\tau'$-open, hence $x \notin \operatorname{cl}_{\tau'}(S)$, so $\complement \operatorname{cl}_\tau(S) \subset \complement \operatorname{cl}_{\tau'}(S)$, and therefore $\operatorname{cl}_{\tau'}(S) \subset \operatorname{cl}_{\tau}(S)$.
And then we have
$$S \subset \varrho_{\tau'}(S) = \operatorname{int}_{\tau'}(\operatorname{cl}_{\tau'}(S)) = \operatorname{int}_{\tau'}(\operatorname{cl}_{\tau}(S)) \subset \varrho_\tau(S) = S$$
for $S \in \mathcal{R}_\tau$, hence $S \in \mathcal{R}_{\tau'}$, i.e. $\mathcal{R}_\tau \subset \mathcal{R}_{\tau'}$.
