I thought that about the board and tile gap round the pipes too, don't think the toilet will cover that?sometimes split face tiles do not tie in close together - the product is notorious for misshapes.
The 1st photo, the tiles and plasterboard should been cut closer to the waste, flush inlet and bolts. Apart from that - it doesn't look too bad.
One more point - I never understand why folk have difficult to clean surfaces in wet areas.........
You are correct Waluigi , ply is fitted to the frame toilet bolts to the frame and sits inside the split face tiled. KopI assumed the tiles were cut around the shape of the pan.
But you are NOT supposed to cut around the pan... it is a surface mounted pan.You are correct Waluigi , ply is fitted to the frame toilet bolts to the frame and sits inside the split face tiled. Kop