Final answer:
The incorrect statement about the effects of global warming is 'B. descending tree-line in mountainous regions of Europe and New Zealand,' as global warming shifts vegetation to higher elevations and does not cause tree-lines to descend.
Step-by-step explanation:
The observed effects of global warming in recent decades do not include the descending tree-line in mountainous regions, in fact, it is the opposite; global warming tends to shift vegetation towards higher elevations, as climate gradients move up mountains.
Therefore, the correct statement that is not an observed effect of global warming is 'B. descending tree-line in mountainous regions of Europe and New Zealand.' Instead, increasing abundances of warm-water species, earlier arrival of migrating birds, and lowland birds extending their ranges to higher elevations are all consistent with observations related to global warming.