Horizontal shaft engines are affected more by sitting than vertical shafts, just a mechanical thing about where the weight is supported.
Water condensing inside the cylinder can cause the rings to rust into the piston and if it has a ball race on the bottom the balls can indent the races if left sitting for long enough but a single season would be a bit short for that happening.
I try & get the customers who do their own maintenance to change the oil after the last mow of the season so the oil will be well mixed and not likely to allow deposits to settle in the sump.
Also all the acidic corrosive liquid by products of combustion suspended in the oil are removed leaving clean fresh oil sitting in your mower during the off season.