Hypothetically, how would you prepare a rough opening for a window to be installed in 3″ of external foam board insulation if the DIYers installed the housewrap and 2 layers of foam right over the ROs?

Buck out the RO with plywood or use solid lumber to picture frame the RO?

What layer becomes the Air Control and which is the Water Control? Have the housewrap and the foam as possible Control layers.

Thanks
Tim