Comfort!!! I have two elongated ADA height toilets at home, and two round bowls here in the woods. Now that I've moved to the cabin, I feel like I'm sitting on a chamber pot; the round seats feel cramped.
Off the subject, we have adjustable chairs at work, and most people, even those who are tall, like to sit as low as possible. First thing I do before I sit down at my terminal is to raise the seat (and I sometimes have to bang the chairs on the floor to get the seat to come up!!!