Alternatively, you can apply componendo and dividendo on \(m^2 = \frac{1 + \sin \theta}{1 - \sin \theta}\):
\[ \frac{m^2 - 1}{m^2 + 1} = \frac{(1 + \sin \theta) - (1 - \sin \theta)}{(1 + \sin \theta) + (1 - \sin \theta)} = \frac{2 \sin \theta}{2} = \sin \theta \]
This provides a highly structured and elegant way to skip fraction simplification!