I disagree.
If there’s going to be splashing, I’d very much rather it be around the toilet (which is presumably only going to be used for toilet purposes) than around the sink (which might be used for hygiene purposes as well as maybe filling cups, washing hands, brushing teeth, etc.).
Disagree. The more parallel your stream is to the surface it’s hitting, the less likelihood of a splash. It’s hard to get a good angle in a toilet unless you really try. It’s very easy to do that in a sink at or slightly below dick level.