I'm with Clock'd on this one, the cat was dead, I'm sure it didn't care. Not sure it's art, but think its the best taxidermy I've seen since the squirrel driving an RC car!
Exactly, its not like he killed some random cat to produce this, it was his own cat. I'd rather see things like this that make light of a pets death than things like an urn of ashes by the fireplace.