I think this is bang on, actually.
Men use urinals when they just need to pee, so other than their morning poo, I think they probably see toilet cubicles as places to masturbate or have sex.
Personally I've never been able to get my head round it. Like joining the mile high club, yes, I get that there's a thrill to it, the idea that you might get caught sneaking out of the toilet with your sex partner, whatever, on an intellectual level I get it.
But on a personal, visceral level I'm just like, "That's gross. How can you possibly get turned on when you're crammed into a tiny and uncomfortable space where you'll be bashing your head and elbows on hard plastic all the time, surrounded by splashes of other people's pee, a sanitary bin full of used towels and tampons next to you and a scummy sink full of soap suds, toothpaste and saliva? All of this is objectively disgusting!"
But if men see toilet cubicles more as places to knock one out or have a quickie, and are less bothered by the hygiene angle, they probably don't even realise that most women see toilets as rather nasty places that you visit to do your business and then leave as quickly as possible. The idea that we are lying on the floor and spreading our legs in there is something that could really only occur in a male brain. (Do they think that's how we put tampons in?)