The risk is there no mater what Poland does. Russian missiles already fell on Polish land. If russia could do more they’d already do that.
Poland can just declare that they are protecting from stray missiles before they enter their airspace. What are russians going to do? Fire missiles at NATO country? At the very least, they’d just get massive wall of AA along the Polish border shooting down missiles even deeper in Ukraine.
Remember that russia already claimed that there is NATO crew manning the AA systems in Ukraine. Following their propaganda, this would actually be deescalation.
I’d say that big concern is AA missiles falling on Ukraine. It opens a can of worms where technically Polish-operated missile might kill citizens of Ukraine. Nothing is 100% failsafe. They probably need to flash out all possible eventualities and it’s not risk-free politically, so it requires someone motivated enough to push the thing through.