A couple of New York city vets that studied the fall of cats from the local high rises said that a cat was more likely to survive a 26 story fall than a three story fall.
The damage from the lower falls are easy to understand but the explanation for the better survival rate of the high falls is that the cat reaches terminal velocity anyway, but that after a point the cat relaxes and when it lands the blow is spread from it’s feet, legs and to its rib cage and belly, most of them die or at least are badly damaged, but some of them survive.