Yes, you can tile directly to plasterboard, cement board, and marine ply. General builders will use PVA and think it’s okay to use PVA. It’s the same stuff you made crafts out of as child, crumbles in your hand. Yes, you can seal items with multi purpose PVA, but PVA is NOT formulated to work with tile adhesives!
When you spread your adhesive across something sealed in PVA, the wall would become LIVE, imagine, something in a thin questionable layer, sitting on your substrate, just holding all that weight, adhesive, grout and all your expensive tiles.
For every substrate, there is an appropriate tile primer. ( acrylic, synthetic resin, etc. ) That will penetrate your substrate.
And for every substrate there is the proper preparation.
Cement board needs to be primed on both sides adhered and fixed every 300mm, green plaster can sadly be used by some in wet areas, but I prefer aquaboard, cement board and use of the proper thickness of marine ply.
I do give my customers the option of adding a waterproof versabond wet room system.
Joist and floor support must be 400mm apart. If joists are 600mm apart, overboard!
DMats/decoupling Mats are great for lateral movement but do not protect you from up down movement. If there is movement, overboard, and mechanically fix every 300mm.
Working with thicker tiles/natural stone and or large format, walls should be boarded with cement board to take the weight and to prevent movement especially if timber frame. Last thing you need is bunch of cracks across your finish.
Tiling across an uneven substrate, well... make it easier, by priming, marking out, and filling the low spots with rapid set, re prime, levelling compound if needed, re prime, then prep and tile.
Another easy approach is to use a leveling clip and wedge system. Make sure your tiles are laid on a thick bed of adhesive and pick yourself up a leveling system of clips and wedges from a tile specialist store, proper clips should have a flat bottom, not the anchor style ones from B&Q.
These can be used on floors and walls and especially handy on uneven surfaces.