In the airline that I work for there is no specific mat supplied - which is a problem in it's self.
Dogs as projectiles - then if they are their restraint would have to be approved like anything else to a standard - it isn't.
Dog bodily fluid as a corosive agent damaging aircraft - Not likely to be any more corrosive than what I have seen coming from humans - urine foces (spelline?) vomit or spileed food. Also - the areas that any fluid will be exposed to is not metal - it's composite structure (eg pax compartment flooring) - so it's not an issue
The above points make me once again ask WHAT ARE THE REGS TRYING TO DO
and WHATEVER IT IS - THEY ARE MISSGUIDED.
I also agree CYA is a good policy - but daily we tread a line between safety CYA and reality.
Go figure.
My 2 cents worth.