The place to investigate such matters is this one: https://learn.microsoft.com/en-us/sql/sql-server/editions-and-components-of-sql-server-2022?view=sql-server-ver16
According to this page, Polybase is supported on all editons or SQL Server. There is no special mention of S3, but this is data virtualisation in general. The only explicit mention of S3 is "Backup and restore to S3-compatible object storage over REST API", which is supported on Standard Edition (but not Express).