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Using a polyethylene moisture barrier behind the CBU wallboard you can still use either method of installing the wallboard; either lapping over the tiling flange or face flush with the tiling flange and in either case with your poly lapping over the flange on the drain side.
If you're needing to shim studs to bring them into plane, I wouldn't think it matters at all that you need to shim one less than the others to accomplish that.
My opinion; worth price charged.
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