What is clever about that, ? Two walls in a storage room limit a tiny room, called a WC, which wouldn’t be conveniently accessible for guests. If there were at least a connection to the living area, one could still work on the size so that it’s even worth investing costs in a third WC.
I would rather let private guests use the private toilet than build a fourth toilet just to separate private guests and occasional business toilet users (customers, sales or packaging or inventory helpers). Giving these two "foreign" user groups their "own" toilets is less important to me than keeping customers out of the private area.
Of course, one could also place the utility room in the corner and attach the guest WC to the vestibule. At first glance, that would be the solution that avoids an additional toilet just by changing the room arrangement. But then the business area would be the passage area, which is tax-disadvantageous. As drawn, I find it better solved there.
The parents' wing could then also be placed nicely "behind" the living room.
With the consequence of turning the roof shape from an "L" to a "T," right?
In terms of appeal, that wouldn’t be my house, but I only deduct points – though clearly – giving an overall grade of "three," due to the still clearly optimizable living-dining-cooking area.