The discussion was about the wall potentially obstructing views of the pitch. It doesn't. Whether it means a handful of people can't see a small section of the South Stand is immaterial. In any case, anyone sat in those seats won't be looking perpendicular as they are largely located BEHIND the goal line, everyone will be looking to the left or right.
It is well documented that the ground has completely uninterrupted views of the pitch. Does anyone seriously believe that the club, and their design team, have introduced obstructed views at a new purpose built stadium? It is one of the biggest issues at Goodison, it would be incompetence of the highest order to allow the same thing to happen at Bramley Moore; intentional or not.
The seats that are apparently missing have been missing for ages, i'm not sure they were ever installed in the first place.
The below is from 3 months ago. Judging by the seat that is on the 2nd row from the back, it looks to me like they just haven't installed the ones below yet. Same story in numerous other places around the ground. Removing those seats wouldn't make a blind bit of difference, they are that high up they can easily see over the wall when looking down at the pitch.
I expect the reason for the steps is simply to provide an alternative route to those seats from the opposite side. It means that for the upper rows, anyone sat at the very end isn't disturbing 20 plus people when they need to go for a p*ss.
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The original scheme has changed in numerous places. Just take a look at the Peoples Club App, it shows a completely different arrangement in these corners. There are also various options floating about on the internet that i've seen.
Ultimately, you are criticising the layout when you have not been involved in the process. There has been a clear design decision made to run with this arrangement, the reasons for which none of us know.