Geome, there are several reasons why I tile after the bath is in.
The first is that due to the curve on the edge of the bath where it mates up to the tiles means there is a greater depth for you to silicone, meaning more chance of a leak later on. Basically, tiles sit on the edge of the bath once installed and that means a nice striaght line to silicone.
The second reason is if there is a 'bend' in the wall, you can hide that better tiling after insulation.
Its personal choise, but I've always tiled after insulaltion.
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