Yes, it is a removable panel. In the past few years we have started having them made from synthetic materials such as Azek to minimize maintenance and the possibility of water damage. The Azek can be milled and painted so that it matches wood details in other parts of the room.
The panel can be removed in the unlikely event that the plumbing for the tub needs to be accessed.
Cliff Elmore Architects PLLC
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