Past exam of the options II for mathematics and philosophy course of the University of Oxford / 2013 / D4 / c

The relation is reflexive because the exceptional set for $f=f$ is empty, and symmetric because the exceptional sets for $f=g$ and $g=f$ agree. If $f=g$ off a null set $N_1$ and $g=h$ off a null set $N_2$, then $f=h$ off $N_1\cup N_2$, which is null by part (b). Hence it is transitive as well, so equality almost everywhere is an equivalence relation.

For each $n$, let $N_n$ be the null set where $f_n\ne g_n$. Their union $N$ is null. At any $x\notin N$, the two sequences agree term by term, so their pointwise limits are equal: $f(x)=g(x)$. Therefore $f\sim g$. Taking the countable union first is essential: it produces one exceptional set outside which all equalities hold simultaneously.