Does stainless steel really control litter box odor better than plastic?

Yes. Steel does not absorb urine, so smell does not build up in the material the way it does in scratched plastic. Odor from waste still sits in the open pan until scooped.

Is it good for a cat that kicks litter?

Less so. It is an open pan with no hood or high sides, so scattered litter lands on the floor. A high-sided or covered box contains it better.

Empty and rinse the pan, then wipe with a pet-safe cleaner. The smooth steel surface needs no scrubbing into pores.

Does it need liners or filters?

No. There is no hood, filter or cartridge, so nothing to replace. You can use a scoop and litter as usual.

Will my cat accept a steel box?

Most cats adjust quickly since it is an open pan. Some dislike the cold, hard surface or the noise of litter on steel, so keep the old box nearby during the switch.