This reminds me deeply of Borges: https://en.wikipedia.org/wiki/Celestial_Emporium_of_Benevole...
To me, that bit of Borges is a reminder that all human taxonomies are limited and provisional. But it seems to me that Cyc and its brethren are built around the notion that a universal taxonomy is important and achievable. I guess it's possible that a useful kind of cognition could happen that way, but it's patently not how people work. If I had gotten to the point where I was forced to define exactly when a tree got a soul, I hope I'd realize that I was barking up the wrong tree.