Other than tiles, wood can absorb and release moisture again. That leads to a very well indoor climate!
Only direct contact with water, at least over a longer period of time, should be avoided. A little splashing water every now and then is no problem at all. Ventilation is important, but this also applies to tiled walls, otherwise there is a risk of mold.
Make sure that the substructure has adequate ventilation; this is particularly important in damp rooms, such as B. in bathrooms, urgently needed!
This is guaranteed by vertical battens and without a lower or upper end (when the old wood boards are laid horizontally).