Should vinyl J-channel be mounted directly to concrete building or a wooden strip?

A 30 year old building has existing aluminum J-channel screwed directly into the concrete building and may be replaced with vinyl J-channel. I was told that a recent soffit update included vinyl J-channel that was mounted to thin wood strip, which in turn was fastened to the concrete. Is there a good reason to spend the time and money to fasten J-channel to the wood strip?

Not sure what value a wood intermediary provides between the J-channel and the concrete