Window furring…rigid foam or wood? – GreenBuildingAdvisor

We’re using a Coravent rain screen system, and our builder needs to fur out the windows about ¼ inch to meet the siding. He suggested using rigid foam for the furring strips instead of wood, one of his reasons being that the foam will never rot.

Our concern is that rigid foam isn’t as structurally sound as wood and doesn’t allow for breathability (also why we chose not to install rigid foam insulation on the exterior). Are these valid concerns, or is rigid foam actually a good option in this application?

Regardless of the final choice, our sheathing is LP Weatherlogic and they planned to use the stretchy tape out and over the furring for rain protection. Does this sound like a good plan?