Similar situation: I sometimes prep public toilets/changing in the buildings I work on. In recent years there has been a big shift towards using cement fibre board as backing for tiling, both on walls and floors. Joints in boards are kept to a minimum with polymer sealant used to gap fill in wet areas before the tiling is applied (the tiling will often get axreson grout and corner joints will be either polymer or silicone sealed.
Where roll vinyl floors are laid the flooring often gets lapped up the wall by 100 to 150mm and all joints are hot welded as opposed to cold rolled (less likely to leak). Where vinyl or LVT floors are to be laid onto timber floors we normally over ply the sub-floor first (5.5 to 12mm hardwood plywood nailed on 100mm centres), again with as few joints as possible. In the case of flooring which isn't getting lapped up the walls the floor to wall joints are best sealed before any finishing trim such as skirting is applied. Even then the skirtings get siliconed to the floor (again) once complete. Thay is how my own bsthroom was done. Given that some of the ceilings below new toilets we install are irreplaceable, it makes sense to be a bit belt and braces.