LOL. It makes sense now. For some reason first time around I thought it was just some guy doing a good deed..

But it was actually the boy in the wheelchair wishing upon his death that she gets thanked .. and the cat became human to grant his wish.

The love story being that the being that was the cat fell in love with her in the process.. and he will remain forever with her as he was.. as a cat.

He had the pouch with the "wish" in it - and of course nothing was in it - but I think that was to represent a purpose to him.

You see the light at the end.. maybe it was the boys wish for her to be happy.. and that happiness was granted to her.