[step:Remove the zero switching times under the isolated-zero hypothesis]
Assume now that, for each $i \in \{1,\dots,m\}$, the set
\begin{align*}
Z_i := \{t \in [0,T] : \varphi_i(t)=0\}
\end{align*}
consists only of isolated points.
[claim:Each isolated zero set is countable and has Lebesgue measure zero]
For every $i \in \{1,\dots,m\}$, the set $Z_i$ is countable and satisfies $\mathcal{L}^1(Z_i)=0$.
[/claim]
[proof]
Fix $i \in \{1,\dots,m\}$. Since every point of $Z_i$ is isolated in the relative topology of $[0,T]$, for each $s \in Z_i$ there exists an open interval $I_s \subset \mathbb{R}$ such that
\begin{align*}
I_s \cap [0,T] \cap Z_i = \{s\}.
\end{align*}
Choose rational numbers $r_s,q_s \in \mathbb{Q}$ with $r_s < s < q_s$ and $(r_s,q_s) \subset I_s$ whenever $s \in (0,T)$. At the endpoints $0$ and $T$, if they belong to $Z_i$, record them separately; this adds at most two points.
The assignment $s \mapsto (r_s,q_s)$ is injective on $Z_i \cap (0,T)$, because if two distinct points of $Z_i$ were assigned the same rational interval, that interval would contain two points of $Z_i$, contradicting the defining isolation property. Since $\mathbb{Q}\times\mathbb{Q}$ is countable, $Z_i \cap (0,T)$ is countable, and hence $Z_i$ is countable.
Enumerate $Z_i$ as $\{s_k : k \in \mathbb{N}\}$ if it is infinite, with the finite case handled by the same argument after repeating points harmlessly. For any $\varepsilon>0$, cover each $s_k$ by the open interval
\begin{align*}
J_k := \left(s_k-\frac{\varepsilon}{2^{k+2}}, s_k+\frac{\varepsilon}{2^{k+2}}\right).
\end{align*}
Then $Z_i \subset \bigcup_{k=1}^{\infty} J_k$, and the total length of this cover is at most
\begin{align*}
\sum_{k=1}^{\infty} \frac{\varepsilon}{2^{k+1}} \le \varepsilon.
\end{align*}
Since $\varepsilon>0$ was arbitrary, $\mathcal{L}^1(Z_i)=0$.
[/proof]
Define the exceptional set $N \subset [0,T]$ by
\begin{align*}
N := ([0,T]\setminus E) \cup \bigcup_{i=1}^{m} Z_i.
\end{align*}
The set $[0,T]\setminus E$ has $\mathcal{L}^1$-measure zero by definition of $E$, and each $Z_i$ has $\mathcal{L}^1$-measure zero by the claim. Since $m$ is finite, $\mathcal{L}^1(N)=0$.
[/step]