schmolze,
You don't know enough and haven't done enough research yet to start this project. You're asking for trouble with the current plan of attack.
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what is the absolute cheapest way of waterproofing
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Probably using Denshield. When you approach a job looking for the "absolute cheapest way to do things" expect problems in the future.
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is it enough to simply frame up the seat with 2X4s and cover it with durock,
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Please don't do that.
Look at a shower bench called "Better Bench".
http://www.innoviscorp.com
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will hardly get any spray on it
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Nonsense, don't count on that!
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as for the walls - is there some sort of essentially thick plastic "roll-out" kind of thing
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You don't want to do that! Use the Denshield wallboard.
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like in the pre-fab shower stalls
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That's what you need to use. It's quick, easy, and unsophisticated.