The important question is not, of course, whether the cat is alive or dead, but who the hell actually cares? Has anyone asked the cat's opinion on the matter? If the cat's opinion has been obtained can one then assume it to be alive? Terry Pratchett poses the theorem that there are in fact three states for the cat to be in: alive, dead or Bloody Furious. This raises the question, who is going to open the box? Can we assume the box-opener to be alive, dead, or bloodily mauled? Can we assume the police to have been called?
Alternatively, if a tree falls in the forest and no-one is there to hear it, did it fall on the cat? If the cat is incontinent, and no-one is there to smell it, will the box eventually disintegrate? If you shoot that Jehovah's Witness and no-one is there to see you, are you likely to get caught? Arrested? Prosecuted? Given a medal by the Mayor?
If you are mad enough to sit and write 200 words of skewed philosophy, can we assume you to be insane?