NO, it can't. Not unless it's made with the thought in mind of tiling it. Cast enamel can't be tiled because the metal core will tend to expand and contract way too much with the changes in temperature, and plastics or fiberglass will flex too much, unless, as I said, it's MADE to be tiled over, such as the 1"+ thick fiberglass tub in the pics below. Thickness of the fiberglass is clearly visible on the edge of the tub to the right side:

seattlemamadrama ~Well my Wasauna story ended badly. The first tub was drained the wrong way for me. I shipped it back at their expense and received my replacement last week. The crate was in horrible condition, held together by plastic wrap about 2 times around it. The person who sent it to me must have received my tub and we just traded. I sent him one in perfect condition never removed from the crate. The tub he sent me was dirty, removed from the crate and damaged with scratches. I refused the delivery and call Alex for a refund. He tried to give me 300.00 off and get a new one sent to me but I just took my refund. I have not seen the credit on my card as yet, it has been 4 days. I would say stay away from them. I am in the process of looking for something else now. Good luck to you! Mariofo

You may be able to polish them slightly, but it is hard to remove them and them restore a uniform gloss. The coating is not very thick, and not nearly as smooth under the surface layer.

Juanita, yes that is a hand held shower head along with the water controls. You sit in the tub and take a shower otherwise the water goes all over the bathroom. Here are more styles. I'm not sure what you're trying to accomplish. Are you trying to use an existing tub/shower wall combination for a new free standing tub? Not going to work. Most freestanding tubs are deeper than built in tubs so the spout is too low to reuse.. Additionally if you purchase new faucets, you have to change the valves in the wall so there is no avoiding having to demo the tile and the wall.