Let’s see what will happen when an interrupt comes:
When an interrupt comes, CW will check the according interrupt table and load the interrupt service subroutine address(for example, 0xE0A4) to PC pointer, then CW will executes the pseudo-instruction from 0xE0A4 until it meets the return instruction(for example RTI). This is the normal interrupt execution process in Codewarrior.
If the interrupt service subroutine address is 0xFFFE, when the according interrupt comes, CW will load 0xFFFE to PC pointer then executes the pseudo-instruction from 0xFFFE. Although 0xFFFE loads the startup code address(for example 0xE07B), PC pointer will not load 0xE07B the code will not jump to address 0xE07B but execute the pseudo-instruction of address 0xFFFE.
If you want see the exact difference between PC pointer pointing 0xFFFE and 0xFFFF. You can check how the code execution for these two line of code, separately:
asm jmp 0xFFFE;
asm jmp 0xFFFF;