Just FYI, if you are going to put cement board or sheet metal (whatever) up for a heat shield, then there must be an air gap behind it...and the top and bottom have to be open or vented in a way that will allow air to circulate behind (the ole hot air rises routine) without the air gap the heat can be transferred to the surface behind it pretty easily.
Not really and not in this context. Your foam, if covered with durock, is the first combustible surface. You measure your clearance to combustibles from the foam even if it is covered with 5" of durock. You can cover the foam with sheetrock as well but then the first combustible surface is the paper on the sheetrock.
The only time you need an air gap is if you are trying to build an NFPA wall shield for a clearance reduction which is not applicable to a modern appliance with specified clearances to combustibles.