A few rules you need to know about.
A light or fan in the shower needs to have GFCI protection (or be low voltage). That can be tapped off the countertop or other receptacle if that receptacle circuit serves only this bathroom. (210.11(C)(3) exception).
As of NEC 2020, bathroom rules have changed somewhat. Previously, ALL receptacle outlets in a bathroom had to be 20A and follow "only bathroom" rules in NEC 210.11(C)(3). As of NEC 2020, this only applies to receptacles which serve the countertops - other receptacles in other areas can be from circuits that serve other rooms. So for instance, a towel heater receptacle could be on the same circuit with bedroom receptacles. Even if your state is on NEC 2014 or NEC 2017, asking your permit issuer to let you use the 2020 interpretation is perfectly reasonable.
Heaters require a 125% derate. Suppose you have a 960 watt heater (8 amps). You must provision it exactly the same as if it was a 1200 watt (10 amp) heater. And THAT is why the savvy manufacturer made it 20% smaller than a nice round number). This is often incorrectly called the 80% rule (implying it applies to every load; not quite).
Installation instructions must be followed (implied: must be read). NEC 110.3. If the instructions say "dedicated circuit" then that's that.
If you already own (or have to buy) 12 AWG wire, the way spools are priced it's probably cheaper to just buy/use more #12 than buy a separate spool of #14 just for 15A circuits. Use of #12 on a 15A breaker/circuit is allowed.
Fastened-in-place loads are treated as hardwired loads, in the following rule: If fastened-in-place loads take up more than 50% of circuit ampacity, then no receptacles at all are allowed on the circuit. Obviously, for a fastened-in-place plug-in load, the thing is allowed to have one socket for itself... so you need to use a single receptacle there (1-socket, simplex receptacle).
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You may notice a problem. With a simplex receptacle, how do you get GFCI there? You use a GFCI breaker; you use a double box with a GFCI deadfront in the other gang or down at the panel; or you cheat and do this. The switch doesn't need to go to anything; it's just there to prevent a second socket from existing.

You can have 2 or more fastened-in-place devices on a circuit, however in that case you sum their ampacity before applying the "is this 50% of the circuit?" rule. So for instance a 6 amp and 1 amp hardwired load on a 15A circuit is 7 amps, not quite half so it can have receptacles.
All this means, then...
If a 15A circuit will suffice for the fastened-in-place load, then it is legal to use it. You're not forced to a 20A circuit merely because it serves a socket (per NEC 2020 rules).
If two fastened-in-place loads can share a 15A or 20A circuit and still be under the ampacity (after 125% derates applied if applicable), then you can do that.
GFCI receptacles in difficult-to-access places are difficult for people to find when they're having a problem. That is a case where I'd go for a GFCI breaker or deadfront at the panel.
Having all lights on the receptacle GFCI isn't the smartest move. That is the GFCI people are most likely to trip, and you don't want them plunged into total darkness if they do. I think people do this because of misreading 210.11(C)(3). Bathroom wired-in lighting can be on any circuit in the house that isn't restricted by some other rule (e.g. not the furnace, electric dryer or kitchen receptacle circuit).
Putting the shower stall light/fan on one of the bathroom GFCI circuits is reasonable.
Note that GFCI receptacles allow 2 wires on each of the screw terminals, so it's easy to e.g. have a GFCI outlet in the bathroom, power some lights off the LINE terminals and the shower stall light/fan off the LOAD terminals.
GFCI or AFCI deadfronts at the panel
I for one am cheap, and really like Pushmatic. As such, I enjoy GFCI or AFCI deadfront receptacles located right next to the panel.
Here's the secret with those: Install them "2 at a time" in a 4-11/16 (aka 120mm) square steel box. With a domed cover (or mud ring if flush). Why that size and not 4" box? Space. One GFI is an extremely tight fit in a basic box, two GFCIs are an extremely tight fit in a common 4x4 box The tight fi t causes no end of problems - cable and conduit entries can only go in top or bottom, and you must strategize where to position the wire nuts so the GFCI doesn't bottom out on them. It sucks. However with a 4-11/16" box you have elbow room both alongside and behind.
I also like EMT conduit from panel to box, because that takes care of ground for you. 1/2" EMT will easily accommodate the 8 wires you need to bring 2 circuits to the G/AFCIs then 2 circuits back into the panel for connection to their circuits. Remember to tape hot+neutral for each circuit together to identify them as pairs - code requirement. Use #12 THHN black and white wire.