i'd be surprised if they have intentionally advised to use chip - ply would be the usual reccomendation, but either way the reason is to try to prevent moisture ingress from the back
take it from me - stay away from chip - especially the new green stuff. nothing sticks to it well, use ply or overboard it with no more ply type backerboard
Good advise from TPT; dump the chipboard it's crap & probably the worst possible tile base you could find. Get some WBP ply, 18-25mm actual thickness you will need depends on the floor joist size/pitch/span.
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