I agree that all small children go through the phase of thinking anything to do with weeing, doing a jobbie or bottoms hilarious.
This is quite natural and occurs at the time when we are potty training, which is usually also the phase that finishes with them being big girls or boys who can go to the toilet on their own and wipe their bottoms clean themselves.
This is also when we teach them that what we do at the toilet is private and not something we go around talking about.
And if we haven't already started to do so, we start discouraging the lavatorial jokes and words.
So what age group of children is this toy designed for, and what good do the makers thing it is going to do in the upbringing of a child?
I cannot see it can be remotely funny for the grown-up forced to watch or hear the child playing with it, and I doubt it does the slightest good to let a child play with a toy like this. I would certainly never buy one for any child.
BBC Radio 4Extra Scheduling Shake-Up.