Why and how is it that Yoruichi can transform into a cat? I have heard different theories like her mother was a cat demon, she has a kudo no one else has, or the cat is a really advanced gigai. I would really like to know if any of these are true and if not what is the real explanation for it?
There is no definitive answer to this and any attempts at an to answer this would be speculative at most. It was never explained in neither the manga nor the anime.

From the wiki:


  ...While it is unknown how she obtained her cat transformation, she appears to prefer spending most of her time in it....