There are numerous functions which are Lebesgue but not Riemann integrable, the most famous one probably being
$$ f: [0,1] \rightarrow \mathbb{R}, \quad x \mapsto \begin{cases} 1, & x \in \mathbb{Q} \\ 0, & \text{otherwise} \end{cases}$$
However, changing $f$ on a null set (namely $\mathbb(Q) \cap [0,1]$) could result in a Riemann integrable function.
My question is: Is this true for all Lebesgue but not Riemann integrable functions? If not, are there any counter examples constructable?
Yes, the characteristic function of a fat cantor set is not almost equal to any Riemann integrable function.