This show is a cat playing baseball, and it commits to that premise so hard that the absurdity becomes the whole point. The humor lives in the specific chaos of a feline pitcher, claws, instinct, the basic physics of a cat's body applied to a sport, treated with dead serious sports anime energy. You're watching something deliberately ridiculous that refuses to wink at the camera.
Mi-Tarou is a cat who plays baseball as a pitcher, and each short episode centers on what he gets up to. The source is a 23-panel comic strip that ran in the Sunday edition of the Yomiuri Shimbun. Aired in 2014 as 51 brief installments, this comedy borrows the setup of a sports story and plays it for light, bite-sized gags.