...doesn't mean it's a good idea.
I find myself thinking of all the things $260 would buy other than a wooden toilet seat with a hand-tooled leather cover featuring a cowboy flashing his herd. But then maybe it's just me. Maybe this stock show "artist" has an order list several pages long of people who appreciate the time and effort spent and would proudly display his/her work in their family bathrooms. As for me, I am clearly a minimalist when it comes to bathroom decor--and I'd much prefer to spend the money on books and art supplies.
By the way, Coors and the National Western Stock Show also presented a five-room juried display and sale of western art in many media and the pieces were exquisite--and priced accordingly: I saw several priced at $12,000 and only a few below $1000.