Silicone will adhere to just about anything with great force. You don't need to overthink this or overspend on the subsurface. Plain drywall was used for years with zero problems. The problems with any sheet surface for a wet area come where the seams are. And where the top caulking usually fails. There is where the corner bead of caulk needs to adhere tightly. And that's on top of the surface, in the corners, not underneath it. So, choose whatever you want for the substrate, but be sure the corners are clean, and that you use a new tube of caulk for the corner beads.

Thanks, GD
LOL, my better half would agree with the "overthinking" part about me.
We've had mold problems before in this bathroom and GP lists the dens-family of stuff as "Highest score on mold resistance test".
As of right now I'll see what's available locally (rural area)and try to decide.
Thanks for answering.

I am using durarock behind wondering if I should paint with waterproofing and install corner mesh ??

yes you should and you should first get your walls square, plumb, in plane for the slabs to bond correctly, make sure and focus on the tub flange to waterproofing connection.

Start a new thread rather than opening 7 yr old ones for more responses.

I was wondering how your OnyxCollection wall surround is holding up? I am considering it but I have had one plumber refuse to use it due to past problems. Thank you.