In ventilation ducts, air masses are moved, causing the ducts to resonate. Therefore, I would not couple them to other components into which they would transmit their vibrations. In the specific case, I assume that by "ducts" flat channels of a controlled residential ventilation system are meant, where the problem is less severe. Generally, the problem arises at component penetrations when different materials (= materials with different coefficients of expansion) are subject to temperature differences: where they are fixed against each other, compression/tension/rubbing points are created, and something placed in between first absorbs the temperature. So it is best to use something that is flexible or elastic, avoids smoldering fires, etc. Styrofoam is rigid, but on the other hand also dimensionally stable, and construction foam is suitable for the temperature (fluctuation) spectrum on exterior walls. Which of the experts provides the most plausible explanation for the approach they recommend?