For me, it may be that the toilet paper roll needs to have the open end away from the wall. I don’t want to reach under the roll to take a piece! That’s ludicrous!
That or my recent addiction to correcting people when they use “less” when they should use “fewer”
I sit down to wipe, I have a cat, and I have the toilet paper over. Neither the above comment nor yours explains my situation. Over is just easier to use, and subjectively more aesthetically pleasing.