I have a room that has some wood paneling in it that we are going to have to replace, as it is old and has a missing section that is hidden by a cabinet we want to remove. I am considering doing either normal drywall or doing floor-to-ceiling board and batten walls for some extra style. For board and batten, I seemingly have two choices for the bottom layer: drywall, or paneling/plywood. I don't want MDF paneling, and HDF or wood paneling runs pretty expensive, as does plywood that's attractive enough. Therefore, even if I do choose to do board and batten I would like to stick with drywall.
My question would be if I do drywall WITH board and batten, would it still be necessary to tape the seams if I have 1 x 4 boards over them? Is still necessary for structural integrity?