I found guesses on this topic on other questions, but never anything definitive or dealing directly / solely with this question. Filch and Mrs. Norris communicate and he seems fond of her. Is it possible she was/is a woman and they have a deeper relationship than is presented? I do not mean this in a flippant or gross way, but from the start it seemed to me like something strange (not necessarily untoward) was going on. I do not remember this being directly addressed in the books or the films, but nor was Dumbledore being gay, so that does not mean it wasn't something hinted or clued about. It may have been and I forgot, and my books are in storage at the moment.
I read elsewhere on here that on Pottermore JKR calls Mrs Norris "an animal" rather than "a magical creature." Does that mean she only said animal and someone read into that comment or did she specify she was not a magical creature? The search engine would not help me locate the reference on the site. Could that be a red herring if she had been a person at one time and has been changed?