>>12753207Pretty much this. Also if you go by "scientifically" I'd also consider which is the most efficient per energy wasted, for you to reach the outer side it's significantly easier and more efficient and also gives you a higher angle to work with since you are most likely going to drag the paper towards you and up but if have it on the left side you have to drag it down and then up towards you and also you are never going to use extra down angle you get unless you are going to wipe your ass while lying down or something.
Anyways, I put it on the left side because of the OCD reasons but my conclusion on which one is the most efficient would be if the toilet paper is below your arms then the right side is the most efficient to use the extra upper angle and if toilet paper is above your arms then the most efficient would be the left side to use the extra down angle.