If you want to use the Kerdi drain, then you'll be using the Kedi membrane up the walls as well.. This means there's no reason to use either cement backerboard, or denshield. You can use plain ol' drywall.. I prefer 5/8" thickness.
As far as the floor goes, no I dont think many people would give the thumbs up to Kerdi over the original tile floor. You'll have to bust out quite a chunk of the floor to get the new Kerdi drain in, and at that point, it would be easy to slip a large crowbar under the mortar bed and pry up the rest of it.
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Alex
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