Are you asking about the area above the windows overlooking the tub? I would not bother tiling that section. I would only tile between the tub and the window (unless you're tearing that out for a freestanding), then you don't need to tile anything on that wall. Only other sections I would tile are all the way up the shower wall and backsplash between the vanity and the mirror. That's all I did in my bathroom. 100% tiled bathrooms can be very beautiful and dramatic, especially if using a high-end natural stone and you are going for an ultra modern look. But it's not necessary and probably expensive if that's what you were asking.

"... whether to tile a toilet area wall area or not?" Are you talking about the wall in the toilet room in your second picture? If so, I see no need. My bathroom is fully tiled in the large shower, tiled half way up the wall in the tub area, and only on the floor in the toilet room. We did it that way about 8 years ago and are still happy with it.

@kudzu9 Looks gorgeous. Thx for sharing the photos. How r u liking the no curb shower? Been debating on that one too. Looks so seamless but also concern about practicality with kids shower or guest shower.

I actually tiled around the toilets in this house. Easier to clean and never needs painting or repainting.

@palimpsest I would love to see a photo. Thinking of tiling my toilet half now