Sitting down to piss is voluntary emasculation.
I prefer to sit if it's a bog standard bog, not a pisser. It saves me cleaning up the piss that goes sideways when I start peeing. I sometimes get a wide spray too.
I assume this is a gent orientated question and have answered "open".
I have, of course, no idea what the bints get up to.
They carry on the conversation while in the loo. You are expected to listen and even talk back!
This is not just revolting, it is an invasion of the precious privacy that the cubicle should give, and the space it offers for private contemplation. It is wrong in so many ways, and, not being able (like Adam in Paradise Lost) to command silence merely by wrinkling his brow---because of the formica panel in the way---the seated male is defenceless from being talked at,
I once upset a woman at work by answering the phone to her while taking a dump. I figured that I was at work and not on tea break. She only knew because of the echo. I talk to people on my phone at home while on the bog too, but they never seem to notice.