Nichiha Fiber Panels have a clip that has a prebuilt in off set that is a nice addition to the exterior. I would definetly install a furring strip due the back of the siding not being sealed, regarding James Hardie or any other fiber cement lap siding. www.nichiha.com
www.jameshardie.com
I would and have installed it over the block and have noticed condensation coming out of the wall and that would mean that it could come in contact with the back of the siding. The WRB, Tyvek or Typar would help to divert it, meaning the condensation, but it is always best to let the moisture come out. The question then is should there be a nuisance stop at the bottom of the wall to keep out insects or rodents. We have used....kinda funny...Cobra Ridge vent at the bottom to block out nuisance pests yet allow moisture to pass through the vent. I don't know if this is the recommended use but it works.