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I don’t get this at all
the cat sees into another layer of reality, possibly souls.
the people in the first and fourth panel are the same, but viewed differently, once as we see them and once like the cat does.
it’s looking at a third person/being, invisible for the other two, as it has no body.
in the fourth banel the cat can’t be seen though
I think the shadow people are other people in a parallel reality, and only the cat and the shadow pet can see each other