Looking at the thing, they had to break or dislocate the shoulders and hips to splay the limbs like that. The unnatural posture makes it look like the animal should be in agony. But the cat's facial expression conflicts with this: the eyes are wide open as if the cat is frightened, but the mouth is almost smiling. Even knowing the cat is dead, the overall effect is disturbing.
If you just had to make a flying toy out of your dead cat, it seems as though you could do it in a way that respects the cat more. For example, if the cat were sitting in and appearing to pilot an aircraft with its front paws, with no visible mutilation of the corpse, that could have been cute.
All I can think of when i see that Picture is a Pigeon seeing that cat hovering in the air thinking “OK, this shit’s not fair anymore...!”