I believe that Queen Beruthiel and her cats statrted out as just a Gondorian childrens' fairy tale.
Perhaps Tolkien made a mistake in elevating her to a "real" person. The story doesn't seem to fit with the attitude of the Gondorian people after they lost contact with the Elves, as shown by Faramir's words when he gave gifts to Frodo and Sam when he set them free.
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