Ply has been tiled over for decades, it's just that there are purpose made cement boards available which are better, but ply is fine. You cant really put any other product over upto 1mm, it's too thin. Use a tile primer, then mix tile glue and butter both the tile and the ply. This will give you plenty of height and the tile can bed in nicely.

球500 Fine coat , Feather finish , or Arditex Feather finish

Anti fracture matting

Plywood is fine. Although it needs to be fixed down at regular intervals 6 inch apart length ways and width ways. Prime the ply although this isn’t always necessary dependant on tile adhesive . I would recommend using a good quality adhesive for timber floors.

Most important thing with tiled floor is soundness of to be tiled substrate. When wood like other said many options including old style "over WBP plywood"
I would highlight and others have metnioned Ditramat and Durabase