Aspects of this are very funny (read: Stupid logic = funny).
On the other hand, to paraphrase Death from Discworld, I DON'T HOLD WITH CRUELTY TO CATS.
It's made even worse by the fact that the poor cat is a Persian. Those have a tendency to suffer breathing difficulties because their faces are so flat, y'know (thus, their whole existence qualifies as a minor cruelty to cats).
I like cats. Dogs are merely tolerable to me, other than a dog I used to know who was almost literally everyone's best friend (especially with the cat I had at the same time) and another dog I used to know who seemed to have been trained in manners by a cat (i.e. she was much quieter and more reserved than any other dog I've ever met). Oh, and a mean dog I used to know who was both incredibly clever and incredibly stupid, though he was fun to have around because he was insane instead of a typical dog.*
*Incidentally, said dog was nuts because a previous and unknown-to-us owner abused him when he was little; the funny parts had little to do with the insanity that came from that. Said dog was also scary as all heck and possibly the best guard dog ever, although most of the family had to tread lightly around him, especially when he first came to live with us. He did get better.**
**Telling this story made me realize I don't have a "dogs" category. See how much more I like cats?