Total cost of ownership of a cat is considerably more than $300, unless you plan to make your cat hunt its own food, fail to license it, and never take it to the vet.
I’m a pretty big fan of my live cat and the software she shipped with, I’m not interested in building a robot cat, and I think TCO is the wrong criterion to base this decision on in the first place—but a cat costs real money to take care of correctly, and people need to consider TCO if they adopt an animal.