This is the toilet from the BABY born bathroom line, article 828373 by Zapf Creation. A white toilet with a bowl and a cistern, a pink seat with a little dog on it and a yellow lever on top.
Sit the doll on the seat and you get weeing sounds, applause and BABY born's laugh. A coloured, glittery poo appears in the bowl. Press the flush button and it disappears again, with a flushing sound to go with it. There is not much more to it, and that is exactly why children do not tire of it.
The toilet is made for dolls up to 43 cm. The doll is not included and neither are the batteries: you need two LR6/AA batteries. Zapf lists the article from 3 years.
An obvious present for a household that already has a BABY born and is collecting the bathroom pieces.
