Option 3:

Abandon the horizontal tile on the tub. I don't like the edge detail at all as pictured. Install a solid surface tub deck that overhangs the tile. Cover the short wall inside the shower with solid surface (the tub deck overhangs it) complete with a waterproof access panel, which is now an easy detail.

If you use a large enough format tile, you may be able to use a single tile for the access panel and use Schluter Magnets to hold it in place, and the joint could be caulked with matching caulk. If you use a rectified tile with very small groutlines it could be almost unnoticeable.

I agree, though, I don't particularly like the tile layout or edge finish on that tub deck as shown.

Here is a link that might be useful: Schluter Rema

Another option is access from underneath. What is below?

Some inspectors require access from both ends. Check with your local inspector first. That may be the overriding factor to the front access panel

The photo above was to illustrate the tub/shower configuration only, not for the tile job...
Solid surface is not an option for us for the price reasons. Even if we would afford it, I do not understand how to make a panel inside the shower if the shower glass enclosure is more narrow than the deck?

palimpsest, that is exactly what I was going to do as we will use Kerdi system anyway..
The problem is that it can't be done with our 1'x2' tile. Here is the spec:

Minimum access panel pump/control:
20â²â²(50.8 cm) W x 15â²â²(38.1 cm) H required

Not sure how to make it nice looking and not very noticeable...

Could you make it with two full tiles, or with a full tile width and whatever you end up with as the full height of the surround? If it was the full width of the tile 24" and the bottom of the panel was the floor and the top of the panel was the underside of the deck, it would match the surrounding.

20x15 is the minimum, there is nothing that says it can't be 24 x something.

Here is an old thread with a few options. I really love the white shaker looking access panel but there's one further down that uses tile.

Here is a link that might be useful: old thread

What about fronting the tub with removable cabinetry panel that matches your vanity like this one?

I remember this picture and I like the look. However, it will also require a solid top that we can't afford..

So basically, everyone thinks that we should make an access to the shower plumbing and make a panel for whirlpool on its frame?

"I remember this picture and I like the look. However, it will also require a solid top that we can't afford."

I must be missing something. What kind of surface will you have surrounding the tub? Even if it's tile versus solid surface, you can still have a cabinetry apron. Why do you think you can't?

We are going to tile the deck. How do you think I can combine tiled top with cabinetry apron? Just can't figure this out...

The tile will be laid on a piece of base -- probably cement board. If you contractor will create a small "boxed" edge, the tiler can lay tile on the face of the boxed edge and on the return on the underside. The cabinetry apron should be measured after the tile is in place.