Well, higher seats may be very comfortable and easier to use. But, lower seats are conducive to quicker movement and aid in avoiding constipation, hemorrhoids, etc. Higher toilets are better for taller people.
From
https://toiletadvisors.com/comfort-height-toilet-vs-standard/
"So, Why Should You Go For a Standard Height Toilet?
All that said, it is a scientifically proven fact that, a natural squat like position with the hips located below the height of the knees is the optimum position for bowel movement. Hence, if you have a constipation problem, it is recommended that you use a standard height toilet with a lower seat that allows your hips to be positioned at the height lower than your knees.
This may result in some problems standing up from lower surfaces.
In such cases, you may go to a comfort height toilet and use a step stool to fit at the base of your toilet. The step stool will allow you to sit in a squatting position. Alternatively, you could still keep a standard toilet and attach toilet rails around your toilet to help you stand up. You could also have a standing pole installed beside your toilet. Either of these options will help you push yourself up."