People need the toilet covers for good appearance, protection against germs, and comfortable warmth.
So the cat has someplace soft to curl up on, even the bathroom.
Seats do NOT need these. People NEED these. After all, don't you think it peps the ugliness up a step or two?
Same reason movie stars cake on so much make up and spray tan to cover something gross with something that's supposed to look pretty
They don't need them. I hate them because the seat won't stay up for men when we are peeing. Even worse with the padded seats.
Because you should make your toilet attractive enough so that you can spend your maximum time in it, because while you are in bathroom, if your toilet is comfortable enough, then it provides you the environment for chilling and thinking and releasing your tensions.