What is "counter intuitive" about it. As long as your toilet is above the waterline you don't risk siphoning seawater back into the boat.... but.... if your head is up against the side of the hull, instead of dead center in the boat.. the there's a good chance it drops below the waterline when the boat heels.. so... don't take any chances... especially if you sail with the seacock open. (which means you have crew that use the toilet a lot)