$$\exists \lambda\in \mathbb{R}^+ \, : \, \mathbf{u}= \lambda\mathbf{v} \iff \hat{\mathbf{u}} = \hat{\mathbf{v}}, \text{ where }\mathbf{u},\mathbf{v}\ne \textbf{0}$$
$"\implies"$ Let $\mathbf{u}=\|\mathbf{u}\| \hat{\mathbf{u}}$ and $\mathbf{v}=\|\mathbf{v}\| \hat{\mathbf{v}}$. Then, the statement $\exists \lambda\in \mathbb{R}^+ \, : \, \mathbf{u}= \lambda\mathbf{v}$ is equivalent to $$\exists \lambda\in \mathbb{R}^+ \, : \,\|\mathbf{u}\| \hat{\mathbf{u}}=\lambda\|\mathbf{v}\| \hat{\mathbf{v}}\iff \hat{\mathbf{u}}=\dfrac{\lambda \|\mathbf{v}\|}{\|\mathbf{u}\|}\hat{\mathbf{v}}$$
Define $\lambda'=\dfrac{\lambda \|\mathbf{v}\|}{\|\mathbf{u}\|}$. This way, $\hat{\mathbf{u}}=\lambda'\hat{\mathbf{v}}$, so the vectors $\hat{\mathbf{u}}, \hat{\mathbf{v}}$ are either parallel or antiparallel, depending on the sign of $\lambda'$, which we'll analyse: $\text{sgn}(\lambda')=\text{sgn}\left(\dfrac{\lambda \|\mathbf{v}\|}{\|\mathbf{u}\|}\right)=\text{sgn}\left(\dfrac{\|\mathbf{v}\|}{\|\mathbf{u}\|}\right),\:\lambda >0$. Now, I think it's just a matter of convention: if one chooses to work with the fact that the modulus of a vector is always positive and that the orientation of the unit vector coincides with the orientation of the vector itself (which I think is the most widely-used convention), then the statement is indeed true (because that means that $\hat{\mathbf{u}}$ and $\hat{\mathbf{v}}$ are parallel – and since they are unit vectors, their magnitude is $1$ so they actually coincide).
$"\:\Longleftarrow\:"$ Again, let $\mathbf{u}=\|\mathbf{u}\| \hat{\mathbf{u}}$ and $\mathbf{v}=\|\mathbf{v}\| \hat{\mathbf{v}}$. Then, the statement $\hat{\mathbf{u}}=\hat{\mathbf{v}}$ is equivalent to
$$\dfrac{\mathbf{u}}{\|\mathbf{u}\|}=\dfrac{\mathbf{v}}{\|\mathbf{v}\|}\iff \mathbf{u} =\dfrac{\|\mathbf{u}\|}{\|\mathbf{v}\|}\mathbf{v}=\lambda\mathbf{v},\text{ where }\lambda=\dfrac{\|\mathbf{u}\|}{\|\mathbf{v}\|}$$
If one uses the aforementioned convention, then $\lambda>0$ so we've completed the proof.