It’s seemed to be code for finishing a basement to provide a moisture barrier. But the 2 walls are already coated with drylok and are dry. The particular contractor I’m talking too also thought it unnecessary, and he didn’t do it in his own basement (which presumably passed code).
Interesting, we use vapour barrier up here (8Mil poly) though foam doesn't hurt. I would look up your local codes and confirm whether it's 100% needed or not, if not I would skip it myself. MAYBE up the R value on the Roxul If you REALLY want to but not really necessary.
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