My answer has different levels.
First idea : A reformulation of the question under a generalized form.
Fot this, we need to introduce the lemniscate with polar/implicit equations :
$$r=1-\cos \theta \ \iff \ (x^2+y^2+x)^2=x^2+y^2 \tag{1}$$
right at the beginning ; then we need to consider/remember one of the numerous modes of generation of the cardioid as the envelope of circles $(C_a)$ (see left figure) passing through its apex with polar/implicit equations
$$(C_a): \ \ r=\cos(\theta-a)-\cos(a) \ \iff \ x^2+y^2+(1-\cos a)x-(\sin a)y=0$$
In this perspective, I propose a generalization of the initial issue :
Modified objective : Show that, if one takes any point $L$ on the cardioid, and any pair of circles $(C_a),(C_{a'})$, the external tangents issued from $L$ to these circles are such that their points of tangency are aligned with the point of intersection $I$ of $(C_a)$ and $(C_{a'})$ different from the origin (materialized by a little red circle).
Second idea : use inversion transform in order to get a more tractable problem. Have a look at the correspondence between the left and the right figure, where the colors of the corresponding elements have been preserved (the circle of inversion, i.e., the set of invariant points, is featured in green).
Little recall :
inversion exchanges lines (not passing through the origin) $\leftrightarrow$ circles passing through the origin.
inversion preserves the absolute value of angles, therefore preserves in particular tangencies of circles and lines.
This is why the family of circles (internaly) tangent to the cardioid becomes a family of tangent lines "enveloping" the image of the cardioid. This image is the curve with polar/implicit equation :
$$r=\frac{1}{1-\cos \theta} \ \iff \ y^2 = 2x+1$$
where we recognize a parabola with the origin as its focus and parameter $1$.
The blue initial tangent lines become the blue circles passing through the origin and tangent to the red lines. Therefore, the issue boils down to prove that the second intersection point of the two blue circles belongs to the parabola.

Fig. 1 : (reminds the rings of Olympic Games...) LHS: the initial (generalized) situation. RHS : the image of the LHS figure by the inversion transform (inversion circle in green).
Disclaimer : It remains to solve the transformed problem (I haven't had the time to do it).
Remarks :
Circles $(C_a)$ have their centers on the circle centered in $(0,-\tfrac12)$ with radius $\tfrac12$.
Point $I$ (little red circle), intersection of $(C_a)$ and $(C_{a'})$, can be shown to have an interesting polar angle : $\tfrac12(a+a')$.
In M2 using $C_1: x^2+(y-1)^2=3^2$ and $C_2: (x-1)^2+y^2=4^2$ not choosing which intersection point $(p,q)$ to use and with $(h_1,k_1),(h_2,k_2)$ the tangent points for $C_1,C_2$ resp. with $(p,q), (h_1,k_1),(h_2,k_2)$ on a line we get one equation over ${\Bbb Q}$ for both cardioids combined and also two line pairs symmetric about the situation.
– Jan-Magnus Økland Jan 06 '24 at 15:14R=QQ[h1,k1,h2,k2,p,q,x,y,MonomialOrder => Eliminate 6]
I=ideal(h1^2+(k1-1)^2-3^2,(h2-1)^2+k2^2-4^2,p^2+(q-1)^2-3^2,(p-1)^2+q^2-4^2,determinant matrix({{p,q,1},{h1,k1,1},{h2,k2,1}}),(2*h2-2)*(x-h2)+2*k2*(y-k2),2*h1*(x-h1)+(2*k1-2)*(y-k1))
gens gb I;
– Jan-Magnus Økland Jan 06 '24 at 15:14toString factor oo_0_0