Sensory Overload: Cats have an exceptionally keen sense of smell. “Stink face” may be a reaction to an overwhelming scent that your cat finds intriguing, puzzling, or even offensive.
Taste Sensations: Certain tastes can trigger the response as well. Cats may exhibit this expression after encountering a new flavor, especially if it’s unusual or unpleasant.
Social Communication: In multi-pet households, “stink face” can be a social cue. Cats may use this expression to convey a message to other animals, signaling discomfort or a desire for personal space.
So all that text just to say cats do the stink face in the literal same contexts a human would ;p
I've had two idiot brothers who for whatever reason never did learn how to clean themselves as kittens. If we didn't wash them they started smelling, and the white fur became a nice nicotine yellow.
Years later we got a third cat, a rescue, who actually taught them to clean themselves!
So all that text just to say cats do the stink face in the literal same contexts a human would ;p