Understood...
I didn't mention that this floor would sit onto a wet UFH system which I'm putting between joists.
My guess is that the something like a 22mm Hardie backer board may offer a better / faster heat transfer medium rather than 18mm ply then 6mm tile backer....is that right?
For my own interest, how does this wet UFH between the joists work? Might want to do this in an upcoming new build so would be interested to know