The people that responded to this question previously must be totally out of the loop.
This was a great question.
I’ve searched and searched for commercial disposable toilet seat covers to provide for for my business facility for years. I even used to sell these supplies to businesses. I can’t find any supplier for these that are sized correctly. They all are always too small for the default commercial size toilet seats that by code are to be elongated and have an opening at the front.
There are some consumer supplies that are available that are larger, but not B2B solution I’ve found that a business could provide in a dispenser normally available on the market for economical dispensing.