Thank you first of all for all the answers. To respond generally, I am writing one message to answer all questions.
According to Glaser, the cutting and mounting is the problem or the high cost factor. He could not give me a specific price, but tends to be 3- rather 4-digit including installation.
We basically use the shower daily, future plans include a shower in the basement that still needs to be built but has been postponed due to other priorities.
The "missing" row of tiles is intentional, the opposite row is at the same level. I renovated the house with about 90% own effort, I had to read into and familiarize myself with many things and more. Therefore, the planning is not 100% compliant with the rules in some points. But I saved a lot of money, which now goes into other things.
I will take a look at the plexiglass at the hardware store and visually assess the quality. I have nothing against shower curtains per se, but I do not find them attractive. I will also get another opinion from a glazier.