Sorry I should have said fiberboard or whatever it's called. I remember Durock from back in the day, but know there's better stuff now that's presumably a lot lighter and less brittle..
I assume the stuff in your picture is that roll-on waterproofing membrane stuff (can't remember what it's called at the moment).
Edit: Whoops missed your first post. I had thought aquaboard wasn't recommended anymore tbh, but haven't looked into it in a while. Not a lot of showers building refineries and chemical plants

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I'll definitely replace the valves, shower heads, etc when I get to it. When you're using aquaboard and that roll on membrane, I assume you still mud and tape your aquaboard as normal, or do you just caulk the seam that'll be under the membrane?