I am missing the physics!
If an underfloor heating is embedded in the screed, to my knowledge one needs a top layer that has a thermal conductivity value, a thermal resistance to heat flow, as similar as possible to the screed. This is only possible with hardwood, not with softwood. Oak values are the most similar.
For good heat transfer, you basically need a form fit. Anything that lies between the two layers severely impedes the heat transfer. The cardboard layer, the air layer, etc. If you lay it in a reasonably elastic adhesive, it absorbs the seasonal stresses well. With adhesives, it can be said with restrictions that low emission at application means long emission release, toxic at application reacts out and then there is peace.
At our place, except for tiled areas, there are oak boards that only have slots milled at the back, simply planks, so to speak. I treated them with linseed oil, they are maintained slightly damp with rich neutral soap.
Bare planks are extremely forgiving with damage, either a few drops of water if only fibers are crushed or even sanding out.
Best regards
Gabriele