This is not the physics behind toilet seat splatter. This is only the seeming inability of some men to point their cock accurately at anything but the female pudenda. I am a man, and guess what? My, ahem, urethra apparently is fundamentally different from the one described above. It does not spray urine widely to the sides as I relieve myself. It does not have a "urinary course correction" feature (maybe I need a kernel upgrade?). I can hit the toilet.

Krok7, you deserve kudos for this set of calculations, but it may not apply as universally as you think. The only toilet splatter that is excusable by scientific principles is that from the stream actually splashing in the water, and the only way to avoid that is to sit down. OK, so nobody should demand you sit down to pee all the time. Just MINIMIZE the problem by putting up the seat, and exercising a little self control. Practice in the bathtub with a target if you have to.