\(\frac{x+\sin x}{x}=1+\frac{\sin x}{x}\to1\). The rule only guarantees equality if the limit of \(\frac{f'}{g'}\) exists; if it does not, it says nothing.
Rule that computes limits of quotients in indeterminate form \(\frac{0}{0}\) or \(\frac{\infty}{\infty}\) by differentiating numerator and denominator separately.