This can be an advantage if you only want to sit on the stool while your partner does all the work from below. So it can be good if you have a serious injury that requires you to be more still. I personally prefer the springiest panels possible for a more dynamic session.
The TPU is also not the most comfortable thing to sit on. After a while it can stick to your thighs and you have to peel yourself off the seat. If you have ever sat in a car seat on a hot summer day with shorts on you know the feeling.
One benefit of the TPU is it is super easy to clean. Just wipe it off with a wet towel and its like new.
This is also a cheaper sex stool for around only 50 dollars. It is a good introductory stool if you are not sure you want to invest in a Room Fun model. It isn’t height adjustable but you can use a few pillows to prop yourself up to the right height.