Revealing mistake: Of the different cats playing "Panda", one that did not get along with the black cat was chosen for the fight - and the black cat was actually attacking Panda, who was hissing while in a defensive position (on its back, using front and rear claws to try to protect itself and get the black cat to stop). The safety of the two cats fighting was "sacrificed" for purposes of making the movie (a no-no!). A different cat was most likely used for the more playful pawing between Panda and the black cat. (00:04:33 - 00:05:28)
Continuity mistake: The Man (as Panda) had one red spot in the top center of his chest and two on his upper left chest (lapel area). The middle red spot remained there, but the other two moved to his upper right chest. (00:21:45)
Character mistake: The Mother gave the Man (as Panda the cat) a bowl of vanilla ice cream with whipped cream and apparently some chocolate syrup. Chocolate is toxic to cats and most cats are lactose-intolerant. A mature/adult person should be aware that "people food", in general, is not healthy for cats and certain foods (chocolate and cow's milk) are particularly bad and possibly fatal. (00:27:27)
Suggested correction: This situation is actually more complicated in that the mother was seeing the man (her dead grandson), so wasn't really giving Panda the cat the ice cream. What can't be known is whether Panda as the man could eat ice cream with chocolate syrup and not get sick (e.g, vomit) after he turned back into a cat the same day.
Continuity mistake: The first time the Man went behind the red garbage can, the lid (though bent) was on as much as possible. A little later, the lid was slightly raised on the right side and the other side was pushed to the left about an inch. (00:59:15 - 00:59:43)
Continuity mistake: The status symbol/emblem that was on the Man's left lapel for almost the entire time was temporarily on the right side before switching back. (01:10:26 - 01:10:48)
Revealing mistake: There's definitely more than one cat playing "Panda", but how many can't be determined because Panda's entire body is not shown at once. "All" of them (maybe a whole litter?) have various distinctive black spots on a mostly white body. Watch for the amount of black on a cat's face and whether or not the diagonal black fur on the right side covers the entire eye or only half and if there's a black spot toward the nose. Also, look for how much black is on its side, back, behind its legs, etc.