You want to be sure that the wall is snug to the studs and doesn't pop out.
What Thickness Drywall For Garage Walls. When it comes to garage walls, plywood and drywall serve the same purpose. This is based on thicknesses.
thickness of drywall for interior walls | Brokeasshome.com from qph.fs.quoracdn.net
In this video i will show you how to insulate and finish an exterior garage wall. Installing drywall gives your garage a finished look and covers unsightly wiring while also providing a measure of insulation and noise reduction. Use 1/2″ cementitious backer board ( durock) for all walls with tiled finishes.
For example, thicker sheets are needed if there are larger spaces between studs or joists.
With 24 wall spacing, my concern is structural, so assuming the current design passes code, i would install the drywall horizontally to connect the maximum number of studs together. For example, thicker sheets are needed if there are larger spaces between studs or joists. You might have also seen it in big box. However if the garage is still used for vehicles then the walls should have a fire barrier or fire.