I mostly sit but I think the downsides are downplayed.

In my old age of creeping towards 40 my stream has died down a little, but no splash ?

There is splash. Even with my pathetic old man pressure there is splash. It doesn’t go on the floor. it goes on my thighs and under the toilet seat.

Before when I was young and virile it was a big issue and very uncomfortable to veeeeeery gently let a portion of my stream out over a long time.

There’s also the issue of not accidentally booping the porcelain with the tip.

Granted its nice to have a sit down alone, and with measures taken it can even be nice, but its not a clear cut winner.

Also peeing freely outside is of course the best. Or from something very high up.