I feel like there is a difference! Please correct me if I am wrong... Tygrys jest kotem means that The/This tiger is a cat. Tygrys to kot means that A tiger is a cat (in English we often make it plural (Tigers are cats-- and this is also accepted as a correct answer)
"Tygrys jest kotem" is more descriptive (Tigers belong to the cat 'family'), while "Tygrys to kot" is kinda like "A tiger = a cat". But there surely isn't any 'this' in any of those.
There is construction object + "to" + object (I don't mean the object of the sentence), where "to" means basically "is/are" (though not literally). In this construction both objects are always nominatives.
I was just listening to as song in Japanese. In Japanese, ‘to’ is ‘and’. I translated this as ‘a tiger and a cat’.
can we say for example kobieta to szłowiekiem ???? I mean use to here as is ????