Does Level 144 start with a seeded cow?

No. The first clean board is blank, and the first successful cow is r2c5.

Which cell is the red error?

r3c3 is the red failed tap; use r4c3 instead.

The source finishes with r8c4 and then r9c8, followed by the Unbelievable reward.

Zoodoku level guide

expert 9 colors

Solve blank Zoodoku Level 144 from r2c5, avoid red-error r3c3, then place r4c3, r5c1, r6c6, r1c2, r3c7, r7c9, r8c4, and r9c8.

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Place the first cow at r2c5 in the blue-gray cell.
Skip red r3c3 and place the next cow at r4c3 in the green cell.
Place a cow at r5c1 on the orange left edge.
Place a cow at r6c6 in the magenta center.
Place a cow at r1c2 in the yellow top band.
Place a cow at r3c7 in the teal upper-right band.
Place a cow at r7c9 on the brown/pink lower-right edge.
Place a cow at r8c4 in the light-green lower band.
Finish at r9c8 in the pink bottom-right cell, then confirm the nine-cow Unbelievable state.

Colors in this level:

Yellow, Teal, Brown, Magenta, Green, Blue-gray, Orange, Pink, Light-green

Do not tap r3c3: the source marks it red and removes one heart.
Do not stop at the seven-cow r7c9 state; r8c4 and r9c8 are verified late placements.

Start at r2c5, bypass red r3c3 with r4c3, then use r5c1 and r6c6 before the upper-right and lower finish.
The route continues after r7c9: the source adds r8c4 and r9c8 for nine cows.

Board notes 5 details

Layout: The blank 9x9 board has a yellow/teal top, magenta and green left-center, a blue-gray r2c5 pocket, brown right and center bands, and light-green/pink lower rows; the exact row geometry is in the evidence note.
Goal: With no seeded cow, reproduce r2c5, r4c3, r5c1, r6c6, r1c2, r3c7, r7c9, r8c4, and r9c8.
Opening: The blank board has no opening X marks; after r2c5, white Xs settle through column 5 at r1c5 and r3c5-r9c5 and across row 2 outside r2c5.
Danger Zone: r3c3 is the observed red failed tap and costs one heart; the safe green placement is r4c3.
Mechanics: White Xs are logical exclusions from row, column, territory, and touching/diagonal constraints; red r3c3 is the only failed tap.

Does Level 144 start with a seeded cow?
No. The first clean board is blank, and the first successful cow is r2c5.
Which cell is the red error?
r3c3 is the red failed tap; use r4c3 instead.
What are the final two placements?
The source finishes with r8c4 and then r9c8, followed by the Unbelievable reward.