Which of the following statements about seating arrangement is NOT TRUE?

参考解析：

细节理解题。根据第三段第一句“Generally, the table for a banquet is round.”可知，一般来说，宴会的桌子是圆的，A项正确；根据第三段第二、三句“The head seat is the central one that faces the entrance door, and this is normally where the host sits. Sometimes it can also be reserved for the guest who is either the eldest, the most important, or holds the highest rank.”可知，头座是朝向入口门的中间座位，这通常是主人坐的地方。有时也可以为最年长的、最重要的或级别最高的客人保留。和B项中的the seat of honor属于近义表达，B项正确；根据第四段可知，主座对面的座位通常由主办方中的一个人坐着：有时会建议坐在那里的人为晚餐买单，所以C项中的for the eldest错误；根据第四段最后一句“The seating arrangement usually follows two principals: one relates to the distance to the head seat, and the other gives priority to seats on the right.”可知，座位安排通常遵循两个原则：一个是与头座的距离有关，另一个是优先安排右边的座位，所以可推测Those of higher position应该与头座位置距离更近，D项正确。故选C。