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I recall years ago commenting that South Beach’s B.E.D. — the place where diners eat while reclining on mattresses — was as tacky a restaurant gimmick as one could come up with. So much for my commenting skills. Seems that the 100-seat Taipei restaurant Modern Toilet goes way beyond my worst imaginings. Not shown in the snapshots below are toilet rolls that hang above the tables and serve as napkins. Otherwise the photos are self-explanatory. Why anyone would eat here is anything but.