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:

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.

If the tub or faucet came with any manuals, give them a look through and see if they contain any pertinent info. If they are of no help, have the tub # and plumbing model #, call Hydrosystem at 661-775-0686. That's the number I have in my files. Time zone? They are in CA if I recall. Good luck!

The overwhelming majority of demographics for your complex would prefer a great shower versus a mediocre tub/shower. Aging people who want to age in place need a shower - and as large as possible because stepping over a tub becomes increasingly problematic. Design with both function (bench and as many grab bars as possible to be reachable anywhere in the shower). While many older people are nimble up to a certain point, there are also periods when they might not be able to bathe and among my senior friends many have given up baths even if they previously enjoyed them because of difficulty of getting up from the tub. While you might lose a buyer who absolutely demands a tub in the master, the greater number will appreciate a great shower. And, if someone really wants a tub experience as critical, chances are they would prefer a larger soaking experience versus a tub/shower combo which doesn't provide the best experience for bathing or showering.