Bathroom planning 14m², new build, square, two windows

Yes, a washbasin in the north makes sense; would the whole thing then look something like this? The "problem" with little space between WC/bidet remains:

Do two people ever sit on the toilet and bidet at the same time? Probably not, right? I'm not a fan of a bidet; I soak laundry in a bowl and wash my feet in the shower. For the bottom, I would buy a shower toilet.

You are quick with the 3D view. I like that.
The non-ceiling-high walls were all intended to be a bit lower. The ones by the bathtub end at the top edge of the tub - so about 50 to 60 cm. The shower wall without glass ends at the front wall of the washbasins. It is just a splash guard. Otherwise, the room seems too "chopped up" in my opinion.

Then rather like this?

only I don’t know if that’s just as necessary with tiled walls

Can you really just leave a fully tiled shower wet?

You are not sparing with walls. I thought you wanted an open design?!

It’s enough to dry the tiles with the towel. You don’t have to be exact with that. Just enough to prevent limescale buildup.