I would say that the main reason is that the sprites for mounts do not necessarily work on objects such as chairs, plus there could be clipping issues. That being said, I think that implementing the sitting sprites could be a big effort because they would have to be implemented for each outfit (plus you have two genders). That would be a big effort, which I believe is why they have not implemented it and most likely they won't implement it.
I agree that it would be great to have a sitting animation/sprites though. Maybe they could implement a generic animation in a similar fashion to that of the one used in the bathtub . In that way, I believe it would be "easily" implementable.
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