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Unread 03-11-2021, 09:39 AM   #8
ss3964spd
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Location: Fairfax, Va
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I'd consider those gaskets necessary only if the penetrations in question will see a lot of water or, in the case of the valve/diverter, if the cover plate for it will be mounted on tile that has such an uneven surface that the integral gasket on the back of the cover plate cannot seal against the tile face.

The last two bathrooms I demo'd, both 40 years ish old, had standard shower head arms installed through plain old drywall with simple escutcheons, and there was zero water damage to the drywall. Similarly, once the tile was removed from around the shower valve there was also no noticeable damage to the drywall (yes, the tile was installed directly to the drywall).

The gaskets certainly won't hurt, and may offer peace of mind, and are cheap insurance.
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