Often that's just drywall - very cheap and easy to replace.
I never said it wasn't a valid idea. It's just a hard and expensive one. You guys will find out once you become home owners in the future. Also a Japanese toilet costs the same as a cheap car. If you haven't already guessed, I wanted one for my bathroom for years now. It's just not practical.
http://www.amazon.com/Toto-SW574-01-Washlet-Seat-Elongated/d...
That + drywall + electrical is maybe ~$2500.
Sounds like the only expensive part is if you already have expensive deco.