A defecating animal is vulnerable. By staring at you, your dog is making sure that you’re keeping watch for any potential threats.
The main reason your dog is looking at you while pooping is essentially for protection. As descendants of wolves, dogs are natural pack animals. This is one reason why dogs and humans get along so well. Dogs and humans are both social creatures who seek to join a pack.
The leader is the provider, protector, and the guy in charge. You provide food, shelter, and protection. When you adopt a dog, you become the pack leader. And it’s your job to fulfill that dog’s needs. Your dog is in a vulnerable position while he is doing his business. It is instinctual for dogs to keep themselves safe. When he is exposed, he is looking for you to do your job and keep him safe.
The reason your dog looks to you as the leader is because you are bonded. It’s your job to provide exercise and discipline and affection to your dog. Things that allow your dog to exercise their natural instincts to bond and build trust. Now that you know that you are the pack leader, and your dog loves and trusts you, you now know the reason he could be locking eyes with you while he defecates. Protection, approval, and permission are the real reasons they stare while pooping.