Past exam of the mathematics course of the University of Cambridge / 2015 / iii / Paper 23 / 1 / b

Take $I=\{0,1\}$ and the proper filter on a set $F=\{I\}$. In the first-order language with unary predicates $P,Q$, let both factors be one-element first-order structures. Set $P$ true and $Q$ false in the first factor, and reverse these truth values in the second.

The reduced product also has one element $a$. Neither $P(a)$ nor $Q(a)$ holds there: their truth sets are $\{0\}$ and $\{1\}$, neither belonging to $F$. ThusLogical disjunction can therefore break the equivalence. A union can belong to a filter on a set without either summand belonging to it; the corresponding union property does hold for an ultrafilter.