1. For best results you do want the CBU to lap over the tub's tiling flange on the drain side. In the alternative, so long as the face of the CBU is flush with or proud of the tiling flange face, you can use a strip of waterproofing membrane to tie the two together and waterproof that area. I've lost track of your plan for wall waterproofing if we once knew what it is.
2. Don't understand the question. Why is there drywall in place where you're trying to set the tub?
My opinion; worth price charged.
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