Let $C$ be placed on the $x$-axis such that $AC\perp OC$.
Thus, since also $OC\perp AB$, we obtain $OC\perp(ABC)$, which says $OC\perp BC$.
From here we get $\cos\varphi=\cos\theta\cos\eta$ immediately: $$\cos\varphi=\frac{OC}{OB}=\frac{AO}{OB}\cdot\frac{OC}{OA}=\cos\theta\cos\eta.$$