It's because cats use their fur and whiskers and such to get around things in the dark. You've seen a cat slink under a low object, right? Well, that's the idea here. The tape is tricking them into thinking there's something above/below/to the side of them, therefore they're walkin funny...
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Absence is to love what wind is to fire. It extinguishes the small, it enkindles the great.
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