If you can find a context where &&/|| produce an intended result and replacing them with and/or produces a different (incorrect) result, that would be remarkably informative

Easy. Consider rewriting

if ($a == 1 or $b == 2) {
   ...
}
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so that a variable is used to hold the condition.

my $cond = $a == 1 or $b == 2;    XXX
if ($cond) {
   ...
}
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Why write the same expression two different ways depending on context?