Why is the Borel $\sigma$-Algebra on a subset of $\mathbb{R}^d$ said to be incomplete wrt. to the Lebesgue measure?
As I understand a complete measure space contains all subsets of all sets of measure zero from the $\sigma$-Algebra. Any subset of a set with measure zero in the Borel $\sigma$-Algebra of a subset of $\mathbb{R}^d$ is of dimension $d-1$ which means it is closed, so again measurable.