That would prempt a Polish invasion and reconquest.
Honestly at best I do imagine trying to set a puppet govt as a buffer, but outright annexing that is so dumb of a thing that I can't even get started.
I don't think poland has any chance to win against Russia, and I don't believe NATO would support an offensive, or even help defend Poland if Poland started it. And it seems implausible that Poland doesn't realize this, or is crazy enough to take the risk.