I would at least put fiber tape over the seams and a coat of durobond, also you should not tile over new drywall. Paint first.

Thanks 92, have you ever seen where the seams were not taped and coated and the tile cracked? Just curious.

I messed up and set all my remodel boxes with the wires pulled through trying to get the electrical inspected. Now I will have to mud around them or remove them and mud. Thinking it would be much easier to remove them. It's just a little time consuming.

Why is everything easier the 2nd time around?