Let $\mathscr{ M}$ be a $II_1$ factor acting on the Hilbert space $\mathscr{ H}$, and $\mathscr{ M}_{ \textrm{ aff}}$ be the Murray-von Neumann algebra of closed densely-defined operators affiliated with $\mathscr{ M}$. Let $\tau$ denote the unique faithful normal tracial state on $\mathscr{ M}$. By virtue of Nelson's theory of non-commutative integration, $\mathscr{ M}_{ \textrm{ aff}}$ may be identified with the completion of $\mathscr{ M}$ in the measure topology. In this article, we show that $M_n(\mathscr{ M}_{ \textrm{ aff}}) \cong M_n(\mathscr{ M})_{ \textrm{ aff}}$ as unital ordered complex topological $*$-algebras with the isomorphism extending the identity mapping of $M_n(\mathscr{ M}) \to M_n(\mathscr{ M})$. Consequently, the algebraic machinery of rank identities and determinant identities are applicable in this setting. As a step further in the Heisenberg-von Neumann puzzle discussed by Kadison-Liu (SIGMA, 10 (2014), Paper 009), it follows that if there exist operators $P, Q$ in $\mathscr{ M}_{ \textrm{ aff}}$ satisfying the commutation relation $Q \; \hat \cdot \; P \; \hat - \; P \; \hat \cdot \; Q = { i\mkern1mu} I$, then at least one of them does not belong to $L^p(\mathscr{ M}, \tau)$ for any $0 < p \le \infty$. Furthermore, the respective point spectrums of $P$ and $Q$ must be empty. Hence the puzzle may be recasted in the following equivalent manner - Are there invertible operators $P, A$ in $\mathscr{ M}_{ \textrm{ aff}}$ such that $P^{ -1} \; \hat \cdot \; A \; \hat \cdot \; P = I \; \hat + \; A$? This suggests that any strategy towards its resolution must involve the study of conjugacy invariants of operators in $\mathscr{ M}_{ \textrm{ aff}}$ in an essential way.
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