>>34981677First of all, people always debate whether it's more feline or canine. It's similar to a mountain lion, but also to wolves. It's safer to say that Absol is neither cat, nor dog, but just "beast" that would have its own classification if it were real.
Second of all, it's based on the Bai Ze. Usually depicted as a bovine creature. It supposedly appeared to one of the Chinese emperors and divuled knowledge about the existence and weaknesses of all magical creatures in the world. It's commonly depicted with many eyes, and more commonly, a third eye on its face. Absol might have a little nod to that with the black dot on its head.
In the Japanese adaptation of the Bai Ze, the creature warned a town of a coming plague, which fits Absol better. I think the resemblence to the Grim Reaper is also deliberate.