Here are some possible reasons:
* Cats as a source of fascination: Cats have long been a source of fascination for humans, with their mysterious nature, independent spirit, and playful personalities. Eliot himself was a cat lover and owned several throughout his life.
* Cats as a symbol of the human condition: Cats, with their aloofness and seeming indifference to the world around them, can be seen as a reflection of the human condition. They are both independent and dependent, playful and serious, enigmatic and predictable.
* Tobermory as a unique character: The character of Tobermory, the talking cat, allows Eliot to explore themes of language, communication, and the nature of intelligence in a playful and thought-provoking way. Tobermory's ability to speak human language challenges our assumptions about what it means to be human and animal.
* Humor and satire: Eliot uses humor and satire in "The Naming of Cats" to comment on the absurdity of human behavior and the ways we classify and categorize the world around us. The poem's playful tone and witty observations allow Eliot to explore serious themes without being overly didactic.
It's important to note that these are just possible interpretations, and Eliot's own reasons for choosing cats and Tobermory as his subjects may have been more personal or complex. Ultimately, the beauty of poetry lies in its open-endedness and its ability to inspire different interpretations in different readers.