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You can argue both ways. You sit on a chair and you sit on a toilet. Most chairs arent made out of porcelain, but you certainly could make one.

A toilet however serves a different purpose than a chair. This is the main definition that matters, because you can sit on a table or a roof, but those items are definitely not chairs.

You could sit on the floor. That is definitely not a chair.
Definitely. It's where you sit when talking to someone in the shower.
I don't see why not. The "toilets" in old-style camp outhouses are often called benches, and indeed they are pretty much benches with strategic holes in them.