From a Feng Shui point of view, it doesn’t matter, because one game is the same; but it is definitely psychologically uncomfortable to have a toilet above your head. Wouldn’t you move the chair a foot or two away? Wouldn't it be more comfortable if it wasn't facing the top of the head? As long as the toilet doesn't leak, what does it matter if you can't hear the toilet flushing? But if you hear the noise from the toilet, the house upstairs is too disgusting~! Let the dog bite it~!