If the surface is going to be tiled then you don't need to get a smooth surface. Pack and screw the plasterboard on and you can tile straight awy
Better than plaster direct onto blockwork do you think ? Like it used to be? Dot n dab is just a cheap and quick system, not a better method. In my opinion anyway. I would never put it on in my house.
You are right, plaster straight on the wall is a better system all round. But that doesn't make dot & dab a bodge does it. And in the OPs situation we are talking about an area of what?? A square foot. So dab a piece in and tile away, instantly.