I did this…the shower didn’t have a plate, it just accepted the 15mm pipe straight into its compression fittings.
I took a grinder to the bricks which made a huge mess. I then started by putting a 90 degree bend into the pipes but once I had cut the ends to length, they were too close to the bend so when I put them in the compression fittings the pipes were still slightly ovalised, so I wouldn’t have got a seal. So I did it again but with 90 degree soldered elbows.
I got the pipes as close to where I needed them as I could and cut the tiles to fit, then when I removed the tap I ended up cutting a car sponge into one long strip of foam, and spiralled it around each pipe as I needed some wiggle room due to the stupid design of the shower mixer. If it had been into a partition wall with access from the other side it would have been dead simple.
I then tiled over my sponged pipes, and once it had all gone off I was able to move the pipes about just enough to get all the connections done up. My tap body needed fixing to its wall bracket first which involved offering it up at an angle and then twisting, and then you had to fit an L shaped pipe to either side that connected the tap to the pipes. If the pipes were rigid in the wall there was no way to connect the L shaped connectors.