Drywall – How does the drywall meet a direct-to-tub surround edge

Most tub enclosures, like the one pictured, use a 1/12 to 2" nailing flange down each side and along the top. They are also designed to be used with tubs that have an anti siphon lip along the wall parameter of the tub. It sure looks like you have very little extra relief between edge of tub/tile to the actual corner. In order for the surround to fit snugly to the wall, it must be secured using this nailing flange. I think that you may have to build out the edge of that corner, thus reducing the opening size of the pocket door by an inch or two. This would not be very difficult, but would require some extra finishing work and some changes to door trim etc. If this clearance issue is the same on the opposite side of the tub, the same procedure may be necessary. Also, if you find that your tub does not have the anti siphon lip, extra attention will be needed to seal this joint. If and when you get to the point of tearing out the tile wall, be sure to insulate the stud wall and cover it with a good 4 to 6 mil vapor barrier, tuck tape any joints and the sides and top. This will provide not only water protection, but give you some degree of sound deadening to adjacent rooms. Use only MR (moisture resistant) or paperless drywall to finish off around your new surround. A completely different approach might be to cover the existing tile with a glue on surround kit. Assuming the tile is secure, after carefully cleaning all soap residues and prepping the surface with a dewaxing agent, (isopropyl alcohol for example) trowel on adhesive and install the kit. There are actually some nice surface mount enclosures out there, usually five piece. the box stores typically only have one or two choices and are pretty cheap looking. Check out a specialty kitchen and bath supplier for a much better selection.

You can read the manufacturers guidelines. Most tub surrounds offer the choice of using basic drywall. I have a little experience with this and I would go drywall if you can - especially if it for a "cheaper" vinyl surround that has any kind of curves or shelves.

What happens with concrete board is that the vinyl feels more hollow with the harder board and it kind of feels cheap(er).

I almost always drywall now. Now if I feel there might be the potential for any kind of water issue I will paint the drywall with a waterproofing membrane like redgard.