The first obvious feature of the plot is that the childhood stories of Winnie the Pooh are being used as images of a kind of religious transcendentalism that is likened to Lao Tzu's Tao. In that work, the reader encounters a detached leader who enforces justice by not imposing his will, like Pooh who does not impose his will on situations, but instead keeps an abstract, pleasant detachment from situations. That doesn't mean Pooh is not emotional; it means he has no stake in victory or failure.
To quote the Tao, "Which is more dangerous, success or failure? Which is more vain, hope or fear?" These questions are at the root of the metaphor, because Winnie the Pooh does not strive toward success like Rabbit, nor does he calculate hopeful ideas. He does not dwell in emotion, like Eeyore, nor does he dwell in reason like Owl. He is truly detached, and in the opposite way the Tao is famous for, that detachment helps him to be absolutely plugged into his community. He is a kind of divine helper for the Tao.
Also, that metaphor continues to extend to the rest of the characters, because Pooh's Tao is decidedly balanced. He admits the truth with ease, and he doesn't over-react. He is able to see a situation and understand its severity, but that severity never makes him emotional, because he has balance in his perspective. He has not been pigeon-holed into any belief system, but rather, he sees the world the way it is.
