I would have thought that you would want to apply the Plywood directly to the framing than cover it with type X GWB. Since there are published loads for Plywood over GWB it apperently is done.
I wonder if it has something to do with tested assemblies. If no one has done a fire rating test on a wood framed wall sheathed with plywood then covered with GWB, then it might be easier to cover a rated wall assembly with the plywood. I just can't see how it would be very pratical for anything but the interior face on a shaft wall. It would just seem that if the wall face was visible, that you would have to cover the plywood with GWB to finish off the wall face.