Does Level 108 start with a seeded raccoon?

No. The first decoded board is a blank 9x9 grid with no raccoon and no opening X.

Which two cells cost hearts in the source?

The red errors are r4c7 and r3c5, leaving one heart before the final placements.

The source finishes with the green raccoon at r9c3, then opens the leaderboard.

Zoodoku level guide

expert 9 colors

Solve the blank 9x9 raccoon board with r6c2, r5c4, r7c6, r8c8, r2c7, r3c9, r1c5, r4c1, and r9c3 while avoiding red r4c7 and r3c5.

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Place the first raccoon at pink singleton r6c2.
Place the second raccoon at purple singleton r5c4.
Place the third raccoon at yellow r7c6.
Place the fourth raccoon at teal singleton r8c8.
Place the fifth raccoon at light-green r2c7, not the source's red candidates r4c7 or r3c5.
Place the sixth raccoon at magenta r3c9.
Place the seventh raccoon at brown r1c5.
Place the eighth raccoon at light-blue r4c1.
Finish at green r9c3 and confirm the one-heart leaderboard transition.

Colors in this level:

Light-blue, Brown, Light-green, Magenta, Yellow, Green, Pink, Purple, Teal

r4c7 is a red error after yellow r7c6; it is not an alternate yellow solution.
r3c5 is a second red error in the light-green area; use r2c7 for the safe placement.

Take the three isolated cells first: r6c2, r5c4, and r8c8, with yellow r7c6 before the teal singleton.
Ignore red r4c7 and r3c5, then use r2c7 -> r3c9 -> r1c5 for the upper-right chain.

Board notes 5 details

Layout: The blank 9x9 board has a light-blue left wall, brown across the top, light-green and magenta in the upper-right, yellow at the center, green across the lower half, and pink, purple, and teal singletons at r6c2, r5c4, and r8c8.
Goal: Follow the nine successful coordinates r6c2, r5c4, r7c6, r8c8, r2c7, r3c9, r1c5, r4c1, and r9c3.
Opening: No raccoons or X marks are seeded. Start with pink r6c2, purple r5c4, yellow r7c6, and teal r8c8.
Danger Zone: The source makes red-error taps at r4c7 and r3c5, losing two hearts; the correct upper-right light-green placement is r2c7.
Mechanics: White X propagation records legal exclusions, while red r4c7 and r3c5 are failed taps; the source still reaches the nine-raccoon finish with one heart.

Does Level 108 start with a seeded raccoon?
No. The first decoded board is a blank 9x9 grid with no raccoon and no opening X.
Which two cells cost hearts in the source?
The red errors are r4c7 and r3c5, leaving one heart before the final placements.
What is the last successful coordinate?
The source finishes with the green raccoon at r9c3, then opens the leaderboard.