Most of all, because if you can prove that two queries are equivalent in behavior, you are close to proving that one DBMS has the same behavior as another DBMS for all possible SQL queries.
And then you ask: Why?
Well, if you can prove two DBMSs equal for all SQL queries, you can prove that an optimization to the DBMS (such as an improvement to the query optimizer or new indexing systems) will not affect the behavior of any possible SQL you provide.