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The D
That material is industry standard and only on upgraded jobs will you ever find a sheet of plywood in western Canada, the builders all use chipboard, which is then sheathed with 3/8th inch exterior grade ply and we are expected to tile over that...that is the everyday reality of the jobsite.
You can tell them that they need some cement board laid over that and they whine about the added cost, and the height issues which will require them to add a layer of material throughout the rest of the job.
Every spec I have read has said that cement board is NOT structural and so to achieve the 1-1/8th inch minimum thickness of 2 layers of wood you then need another layer of the cementitious board (another 1/2 inch)
So now there is 1-5/8 inch deck upon which another 1/2 inch of tile and mortar goes bringing the total height to 2-1/8th inch which is quite the step up.
So if one has to match up to the level of 3/4 inch hardwood which they just nail onto the chipboard primary there would be a 1-3/8 inch difference.
This has been a constant issue in the day to day here which ditra helps to absolve as I will lay the ditra over the 1-1/8 inch layers of subfloor and then tile which results in very little height difference.
I haven't laid much cement board in years as a result.
Even large, multi million dollar homes are built by the builders this way as a matter of course. Mostly OSB homes here...they use that...um...stuff... for everything these days, even joists and beams.
not my words m8 it is a quote from BS5385