Welcome, Matt.
A photo or two of this installation, especially the "shower seat" area, might be helpful. Use the paper-clip icon above the Reply dialog box to attach photos from storage on your computer.
I've taken the liberty of numbering your questions to aid folks in responding.
1. Yes. The shower seat, which I may or may not be able to visualize properly.
2. If you're talking about the shower walls, no, definitely not.
3. If that's to be your method of water containment, yes, absolutely necessary. Given the unknown shower seat, I doubt it can be done successfully using that method, though.
4. Quite possibly, but we can't see it very well from here.
5. Again, are we talking about the walls? If so, the CBU (not 3/4", by the way) should lap over the tub's tiling flange to within a quarter-inch of the tub top.
6. Whichever good quality material is readily available to you in your market. Lots of brands out there and each makes some good products.
My opinion; worth price charged.