advantages of gypboard (gypsum board) are
3.) exteremely easy to install.
for wet areas, you can use moisture resistant or MR gyp boards.
advantages of cemboard/ficem/fiber cement board (hardiflex is a brand name)
1.) can sustain heavier loads
2.) can be used externally
3.) drywalls are easier to install than traditional chb (wet) walls.
may kanya kanyang advantages. there is no clear winner here. gamitin mo kung ano ang mas kailangan mo.