Hey folks- Hope a vinyl question isn’t out of step for “Fine Homebuilding”, but I value your opinions.

I retired last year, and I am now building a small house, after a 25 year break from construction. To contain costs, I’m using 8″ board and batten vinyl siding.

When applying vertical vinyl over a rigid foam panel thermal break, most manufacturers are advising 12″oc horizontal furring between panels. Since I will be installing all the vinyl, I will avoid sinking the nails too deep (which would deform the siding), and I would like to skip the furring strips. I am using 3/4″ taped XPS over 1/2″ plywood.

What do you think? Are furring strips essential over rigid foam?

Thanks,
Karl