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The background of this one is kinda funny, so: Kemono Friends was a freemium game about animal girls whose company shut it down before the anime even made it to air. It was computer animated on a shoestring budget, and looks the part. We're talking sub-Berserk quality here.
But as sometimes occurs, the Japanese fandom adopted it like the ugliest dog at the pound and generated insane amounts of fan content, most of which looks better than the show itself.
This is all a roundabout way of saying, they took the animal-girl characters and started inserting them into every funny animal meme in existence, in this case the 'cats who enjoy being spanked' meme.
