because there is no risk of tile falling off on your head when it's on the floor, that's the difference. The BS have changed not because plywood is not good to tile on but because the quality of some of the imports isn't good and because of the popularity of backerboards. As you said you've been tiling on plywood for years and had no issues so I guess the only reason why you decided to use backerboard is because BS say so. Please also note that BS are for guidance and recommendations, not what you must or mustn't do.