Such a strange concept. I remember seeing it most in Austria. It was so bizarre and disgusting.
"Observation deck" is a great way to describe it, but when you trek through Europe eating crappy cheap food and drinking every day, your body is wasting away. You really don't need to
see what you're getting rid of!
My guess at the time as to the reasoning was different. I thought, maybe the Germans sit on the toilet the other way (straddling the tank or whatever), and pretend they're riding a motorcycle while they go BM.