To quote from ?Logic
:
NA is a valid logical object. Where a component of x or y is NA, the
result will be NA if the outcome is ambiguous. In other words NA &
TRUE evaluates to NA, but NA & FALSE evaluates to FALSE. See the
examples below.
The key there is the word “ambiguous”. NA
represents something that is “unknown”. So NA & TRUE
could be either true or false, but we don’t know. Whereas NA & FALSE
will be false no matter what the missing value is.