generally speaking, NOT is regarded as a logical function, while NEG is a math function
that may seem like splitting hairs :P
but - the devil is in the details - in this case, the flags
NOT doesn't alter any flags, while NEG does - most notably, the sign, zero, and carry flags
that actually makes NOT unusual, even as a logical instruction
most logical instructions clear the carry flag and set the sign and zero flags according to results
i have had occassions where i wished it did set the flags, too :(