Reflexivity: for some function $f$ we have $f(x) = f(x)$ for every $f \in \mathbb{R}$. Hence $f(x) \neq f(x)$ for $0$ points i.e. for finitely many. Hence $f \sim f$.
Symmetry: for two functions $f,g$, for which $f(x) = g(x)$ for all but finitely many points (i.e. $f \sim g$), we also have $g(x) = f(x)$ exactly those points, i.e. also for finitely many points (so $g \sim f$)
Transitivity: For three functions $f,g,h$ and $f(x) = g(x)$ for all but finitely many points and $g(x) = h(x)$ for all but finitely many points, then we have $f(x) = g(x) = h(x)$ for all those points, for which the above two equalities hold. That is, they hold for points which are not in $\{x \in \mathbb{R} \vert f(x) \neq g(x)\} \cup \{x \in \mathbb{R} \vert g(x) \neq h(x)\}$. By assumption, both of those sets are finite and thus their union is also finite. Hence we have $f(x) = h(x)$ for all but finitely many points i.e. $f \sim h$.