Toilet is a nasty sounding word and people used to be a bit more cautious in saying that word. You do technically rest there because you are sitting down.
At one time public restrooms not only had toilets and sinks but a separate room with couches, chairs, tables for women to rest from shopping. The larger retail stores had this amenity but I don't think the men's room did. The Romans considered the 'bath' a place to relax so it may have branched from there too.
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