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Is there a dummy lvalue that can be used when nothing is to be executed?
void port_pin_set(const bool value, const uint8_t pin_mask)
{
    if (value) {
        PORT |= pin_mask;
    } else {
        PORT &= ~pin_mask;
    }
}

#define PORT (P1OUT)

#define PORT ((int){0})

extern unsigned char dummy_P1OUT;
#define PORT (dummy_P1OUT)

unsigned char dummy_P1OUT;

PORT &= ~pin_mask;

if (PORT & pin_mask) {
    blink_led();
}

#ifdef PORT
#undef PORT
#endif

#define PORT int x = 0; x

void port_pin_set(const bool value, const uint8_t pin_mask)
{
#ifdef BUILD_PORT_PIN_SET
    if (value) {
        PORT |= pin_mask;
    } else {
        PORT &= ~pin_mask;
    }
#endif
}

#define PORT if (0) P1OUT

#define PORT (*(uint8_t*)(getenv("PATH")))

#include <stdlib.h>

#ifdef PORT
#undef PORT
#endif

#define SETDUMMYPORT (putenv("dummyPORT=x"))
#define PORT (*(uint8_t*)(getenv("dummyPORT")))

int main(int argc, char* argv[])
{
    SETDUMMYPORT;
}