It's even possible this wasn't about cutting up the floor. If this is a basement apartment, that sink's drain might be the lowest point in the house that drains with gravity. If they wanted it any lower, it might've needed a pump, which is a lot of extra expense and annoyance.
The toilet has clearly been brought up level with where we would expect the sink's p-trap to be. It's clearly been raised enough to tie in.
Because it would have been wheel chair accessible. That would have been horrible, so the home owner added this stupidity to make sure no "woke" accessibility devices can use his FREEDOM bathroom.
If this is not in the US then replace the local jargon accordingly.