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Reason is because anytime wood is around water, it will misbehave at best and fall apart at worst. Most people have no idea how to properly seal for an environment like this so you can imagine the complaints and lawsuits that would be preventing any wood from ever being used for such a purpose. There wood be absolutely no profit in it. The whole business could go right down the crapper.
I would suggest that you build it your self or buy one already finished and spenad an hour on it with a palm sander to remove the finish and then do it the way you want it. Another option is to go to a specialty paint store and get advice onwhether you can use any special products to lay stain colour over a lightly buffed butr presealed seat.
Or you could take a picture of a seat and use Adobe Photoshop to colour it just right, print it out, and tape it to the bowl.
Sorry, I couldn't resist.