Is it permissible to adopt the view that impurity does not transfer from a wet object to a dry object, in order to avoid the transfer of impurity when sitting on a toilet seat wiped with a tissue after urinating, so as to alleviate hardship and out of fear of future obsessive whispers (waswasah)?

It seems the questioner is afflicted with waswasa (obsessive whispering), and one must be cautious not to indulge it. The transference of najasa (ritual impurity) is a matter of scholarly disagreement. The more precautious approach is not to deliberately sit on a toilet confirmed to have urine if the body is wet. However, impurity is not determined merely by doubt; if you doubt its impurity, the original state is purity. If you are certain of the impurity, the more precautious approach is to pour water on the affected area. Adopting the easier opinion is permissible, especially for someone afflicted with waswasa.