According to Jim Recap: The Toilet
When Jim suggests to Cheryl that they sleep in the nude, it just makes Cheryl think that they need new sheets - no way is she going to get in those nasty old sheets with no clothes on. And if they replace the sheets, they will have to get a new comforter, and redo the curtains and the paint and the rug as well. Before you know it, she's redoing the entire bedroom and she has her eyes set on the bathroom too. But the whole time, she says that she wants Jim to give his input.
In order to test her to see if she's really telling the truth, Jim says that he wants the Royal Flush XP toilet system, and naturally Cheryl tells him that there's no way she is going to let him have one of those, to which Jim replies that she is just a hypocrite because she never wanted his opinion, she just wanted him to agree with her opinion. And at that point, Cheryl knows she is stuck - so she blurts out that she has already ordered the Royal Flush for Jim, so he better get ready for the seat-warming action.
Jim is simply floored. He had no idea that Cheryl would do something like this. He and Andy run down to check out the Royal Flush, where they find out that there aren't any available - they have been on backorder for two months. There is no way that Cheryl could have ordered one yesterday like she said. It seems they've caught her in a lie. Just then, in fact, Cheryl and Dana come into the showroom to try and order one, only to find out that there isn't any way that they are going to get one.
Jim and Andy, meanwhile, have chosen to hide in a steam shower, and while Cheryl is trying to convince the salesman to get her a Royal Flush, Dana is trying out the demo on the steam shower with Jim and Andy inside (she of course has no idea of this). Eventually Dana gives up because she can't get into the shower stall, and she and Cheryl leave, and Jim and Andy come out mostly undressed and completely soaked. It's priceless.
The next day, Cheryl comes home to find Andy removing their old toilet and Jim is installing the new Royal Flush XP (no explanation of how he was able to get one). He even has it preprogrammed with their weights so that it greets you by name in the voice of James Earl Jones. When confronted with this, Cheryl has to admit that she just wanted Jim to agree with her opinion and that she is a hypocrite. But there's no way that Jim is getting rid of his Royal Flush, and when he tells Cheryl that it is self-cleaning, neither is she.
