In Opportune Parry and Riposte it says that you expend an Attack of Opportunity to try to parry your opponent's attack. So, could a Swashbuckler (or a Spear Fighter) keep having increasing bonuses from missed parries from the Feat Deceitful Incompetence? Do these parrying attemps count as AoOs to fullfill the feat's requirements?
Deceitful Incompetence says:
When you make an attack of opportunity in a single round after you have already made an unsuccessful attack of opportunity that round, you gain a cumulative +2 insight bonus on your attack roll for each unsuccessful attack of opportunity. For example, if you have made one unsuccessful attack of opportunity and an enemy provokes another attack of opportunity from you during that same round, you gain a +2 insight bonus on that attack roll, and if you have made two unsuccessful attacks of opportunity in a round and an enemy provokes another attack of opportunity from you during that same round, you gain a +4 insight bonus on that attack roll, and so on.
Opportune Parry and Riposte States:
At 1st level, when an opponent makes a melee attack against the swashbuckler, she can spend 1 panache point and expend a use of an attack of opportunity to attempt to parry that attack. The swashbuckler makes an attack roll as if she were making an attack of opportunity;
Emphasis mine, using Opportune Parry and Riposte is not you making an Attack of Opportunity (AoO), it merely expends one. However, like an AoO, you do make an attack roll, but the ability is not actually an AoO.