Since the elementary row operations, namely row exchanging, multiplying a scalar to a row, and subtracting a row from another row, doesn't affect to the result of the determinant, we only consider the upper triangular matrices.
And for an upper triangular matrix $A$, $\det A$ is just a product of its diagonal entries.
And if we multiply two upper triangular matrices, $A,B$, we have
$$AB=\left[\begin{array}{}
a_{11}&\dots&\dots&\dots\\
0&a_{22}&\dots&\dots\\
0&0&\ddots& \vdots&\\
0&0&\dots&a_{nn}
\end{array}\right]\left[\begin{array}{}
b_{11}&\dots&\dots&\dots\\
0&b_{22}&\dots&\dots\\
0&0&\ddots& \vdots&\\
0&0&\dots&b_{nn}
\end{array}\right]\\
=\left[\begin{array}{}
a_{11}b_{11}&\dots&\dots&\dots\\
0&a_{22}b_{22}&\dots&\dots\\
0&0&\ddots& \vdots&\\
0&0&\dots&a_{nn}b_{nn}
\end{array}\right].$$
So $\det AB=\det A \det B.$
I feel this should prove the equality. Any flaw in this reasoning?
EDIT: In fact, multiplying scalar to a row does affect to the result.
May approaching this direction a dead end?
Best Answer
Given $A$ and $B$ we can find products of elementary matrices $U_1$ and $U_2$ with determinant $1$ such that $A'=U_1A$ and $B'=U_2B$ are upper triangular. As you observed, we have
The last by the simple way the diagonal elements behave when multiplying upper triangular matrices.
But why would we have $\det(AB)=\det(A'B')$? A problem appearing at this point is that $$ A'B'=U_1AU_2B\qquad(*) $$ is not gotten from $AB$ by a sequence of elementary row operations. In other words, we don't have a product like $U_3AB$ on the right hand side of $(*)$. So it is not obvious that $\det(AB)$ would be equal to $\det(A'B')$?
Yet in other words.
Edit: Adding an explanation as to why we only need elementary row operations of the type add a scalar multiple of a row to another. This was commented by eyeballfrog, but is not usually covered in linear algebra texts because it would be very kludgy to do e.g. Gaussian elimination this way.
Let $d$ be a non-zero scalar. Consider the following sequence of operations (of this type). Only showing two rows for that suffices to prove the point. $$ \begin{aligned} &\left(\begin{array}{cc}1&0\\0&1\end{array}\right)&\to&\left(\begin{array}{cc}1&-d\\0&1\end{array}\right) &\to&\left(\begin{array}{cc}1&-d\\d^{-1}&0\end{array}\right)\\ \to&\left(\begin{array}{cc}0&-d\\d^{-1}&0\end{array}\right)&\to&\left(\begin{array}{cc}0&-d\\d^{-1}&d\end{array}\right) &\to&\left(\begin{array}{cc}d^{-1}&0\\d^{-1}&d\end{array}\right)\\ \to&\left(\begin{array}{cc}d^{-1}&0\\0&d\end{array}\right). \end{aligned} $$