it is code to caulk or grout, all fixtures to the wall or floor
had an inspector in Tittusville fla.
he would ask for your license , drop it on the floor, with the toe of his boot he would edge it towards the toilet, if it went under the toilet.
he would tell you after you get it out, call for a reinspection
believe me, that will only happen to you one time,
...damn...
What was he, an ex drill sergeant?
I didn't know it was code. It isn't done around here (house is about five tears old now).
I like to caulk the bowl to the floor, but leave the rear section not caulked so as if a leak developed, you should see it before the basement does...