Do I need to mortar under cement board?
If so, then you should purchase what they require. But the system works by having a bed of mortar underneath holding the board up and fasteners from above holding the board down. You don't need any fancy mortar to accomplish that task.
Do I really need thinset under backer board?
Using thinset under cement board is a commonly skipped step amongst many contractors. ... However, many manufacturers including, both Durock and Hardiebacker not only recommend that you use thinset under their backerboard, but they specify it and will void the warranty on their product if it's not used.