1) It's the office party for Harry's Auto Repair (Harry's pictured in the middle)
2) That this cat is actually a realtor and he just sold this house to these people. And that this is the picture the cat's putting on its Cat Realty website with a caption like "Another Happy Home!"
Both of those HAVE to be more likely than someone randomly taking a picture and the cat just deciding to pose for the shot. That doesn't happen. No sir.
(pic via Reddit)