If you only back-cut one panel side, the angled cut will be longer than the panel that was only cross-cut. They should both be cut at (22.5) degrees.
If you can't do that for some reason then I would square-cut both pieces then tape and bed the angle with thinset filling the void. That will fill and properly peak the outside corner.

The backerboard is the least of your worries. When it comes time to do the tile you should use either metal edging or bullnose to make those (22.5) degree angles.

This will take a little finessing in either case.
You don't need or want a vapor barrier on the studs but liquid waterproofing on top of the board would be dandy.
The board on the deck should be away from the tub rim 1/8" maybe and then caulked to allow for a little flexing when the tub is full of water and people.

Same goes for the tile.