well, I know similar question has been asked in mse but I want to ask is the intention of the proof by aluffi in his text,which seems strange for me.. that is,why does he introduce the field of fraction? may just want to use that $K[x]$ is UFD?
I think this statement could be proved without doing it.use the fact that if $(x-a)^m|(x-b)^ng(x) (a≠b)$ then $(x-a)^m|g(x)$ we could prove it ,right?R is integral domain
here is the proof of aluffi's algebra chapter0:
The number of roots of $f$ in $R$ is less than or equal to the number of roots of f viewed as a polynomial over the field of fractions $K$ of $R$;so we may replace $R$ by $K$. Now, $K[x]$ is a UFD, and the roots of f correspond to the irreducible factors of f of degree 1. Since the product of all irreducible factors of $f$ has degree $n$,the number of factors of degree $1$ can at most be $n$, as claimed.