The bathroom - in panorama & a question

The bathroom now needs another decision.

This panorama tries to show you the next question to be answered.

The back wall is tiled floor to ceiling.
The wall beside the window is tiled floor to ceiling.
The opposite wall is not, but should it be?
Should the two walls be symmetrical?

 

 

 

 

 

 

 

the bath tub would be closer to the back wall and the wall closest to the window, there will be a 20" gap between the other side wall and the tub. There will also be a free standing cupboard in front of the wall as well.
So will that part of the wall need to be tiled to the ceiling?