Could this be Motel of the Mysteries (1979) by David Macaulay?
The blurb reads as follows;
It is the year 4022; all of the ancient country of Usa has been buried
under many feet of detritus from a catastrophe that occurred back in
1985. Imagine, then, the excitement that Howard Carson, an amateur archeologist at best, experienced when in crossing the perimeter of an
abandoned excavation site he felt the ground give way beneath him and
found himself at the bottom of a shaft, which, judging from the DO NOT
DISTURB sign hanging from an archaic doorknob, was clearly the
entrance to a still-sealed burial chamber.
Carson's incredible
discoveries, including the remains of two bodies, one of then on a
ceremonial bed facing an altar that appeared to be a means of
communicating with the Gods and the other lying in a porcelain
sarcophagus in the Inner Chamber, permitted him to piece together the
whole fabric of that extraordinary civilization
one of the reviews specifically mentions that one segment concerns the idea that
"that the toilet seat is a sacred collar one must wear before
shouting, down the hole, to the gods below"