The warning occurs because the subexpression pol == NON_INV is always false when it is evaluated.
Per C 2018 6.5.14, in an expression E1 || E2, the expression E2 is evaluated only if E1 is false (compares unequal to zero). Therefore, in (pol == RISING) || … || (pol == NON_INV) || …, (pol == NON_INV) is evaluated only if the prior tests are false. In particular, if (pol == NON_INV) is evaluated, we know that (pol == RISING) is false.
But RISING and INV are both defined to be zero, so (pol == NON_INV) and (pol == RISING) are each equivalent to (pol == 0). So, if we are evaluating (pol == NON_INV), we already know (pol == 0) is false, so (pol == NON_INV) must be false, and so the MISRA checker reports the result of (pol == NON_INV) is always false.
Additionally, I suspect the warning is apropos because the code is not doing what is intended. It looks like INV and FALLING are each supposed to be a bit flag indicating some event or condition, in which case the complement of that condition is not that the entire word pol is zero but rather that the specific bit is off. If so, pol == RISING and pol == NON_INV are the wrong tests for that. The entire expression must be corrected to properly test the desired compound condition, but we do not know what that is without further explanation of what INV and BOTH_EDGE mean and what the compound condition is supposed to be.
Regarding the phrasing of the warning, “The result of this logical operation…,” note that || operation in the formal C grammar is expressed as “logical-OR-expression || logical-AND-expression”. Thus, (pol == NON_INV) appears as an instance of a logical-AND-expression, and thus it is reasonable called a “logical expression.” While the technicalities of the C grammar may unfortunately present concepts and terminology that are not immediately evident to novices, if one is writing code to be highly safe, secure, portable, and reliable, as the use of MISRA indicates, then it is imperative not just to learn C code from practice but to study the C standard and learn it in detail.