Hi MrLen
If regular drywall has been used then it would be wise to waterproof the remaining areas uncovered by Kerdi .... and as you mentioned, RedGard or equivalent liquid waterproof membrane will work fine.
If you decide not to tile the ceiling make sure to use a high quality primer and finish coat (paint).
You may apply kerdi directly to the plywood seat BUT it would be much better to build a sloped mortar bed before the Kerdi application giving you run-off and stability.
