Climate 3A/4A – N. GA area

We’re doing a reno on a 2001 house. We’re air sealing the home by taping the exterior OSB seams before installing Tyvek Commercial. Do we need to also tape the OSB where it meets the window & door openings before they’re flashed and installed?

Also, the window installer will be following the manufacturer’s installation instructions. It mentions doing an “I” cut in the WRB and folding the sides inward so they cover the jambs. We plan to air seal on the interior, but with the WRB folded in, that would mean we’d be sealing between the WRB and window. If air gets behind the WRB, couldn’t it make its way into the home from that pathway?

To combat this, could we trim the WRB where it meets the window on the interior, backer rod and caulk between the window and WRB like usual, then tape over that area and make sure it overlaps with the WRB and window frame? 

Any other suggestions here?