I just included the declaration of the EITHER() macro, not the whole file. Using the whole file, this compiles without error:
Arduino: 1.8.13 (Mac OS X), Board: "Arduino Uno"
#include "macros.h"
#define PARKING_EXTRUDER 0
#define MAGNETIC_PARKING_EXTRUDER 1
#if EITHER(PARKING_EXTRUDER, MAGNETIC_PARKING_EXTRUDER)
#endif
void setup() {}
void loop() {}