I've never seen a TapCon pull from a poured concrete wall from seasonal moisture expansion/contraction of shims and I doubt it's any worse with CMU blocks. You're definitely over thinking this. Most people would use 1x4 furring + shims rather than 2x.
BTW: Codes usually require at least some sort of top plate , and sometimes fire-blocking near the mid point in partition walls to limit fire spread when there is a hidden empty vertical cavity. Probably not much risk here, but it might be a requirement.
Is the left wall 2x4 framing butted up to another CMU wall, or is it a plywood sheathed exterior wall with siding?
I went with 2x4 laid flat because the cost was not much more and I wanted the added strength with the shimming. The top of the wall is shimmed out over an inch in some places. My concern was if the shims came lose and fell out the wall would be unsupported. Highly unlikely but possible.
602.5 Interior nonbearing walls. Interior nonbearing walls shall be permitted to be constructed with 2-inch-by-3-inch (51 mm by 76 mm) studs spaced 24 inches (610 mm) on center or, when not part of a braced wall line, 2-inch-by-4-inch (51 mm by 102 mm) flat studs spaced at 16 inches (406 mm) on center. Interior nonbearing walls shall be capped with at least a single top plate. Interior nonbearing walls shall be fireblocked in accordance with Section 602.8.
Left is another CMU wall below grade with dirt on the other side. The partition is spaced 3/4 in from the wall. The bottom plate is pressure treated and the wall is secured to the floor and ceiling joists
Technically I am using the 2x4 as furring strips for that back wall. The install instructions for the cement board call out for 2x4 framing on 16 centers max but don't say they cannot be flat laid. I guess it is confusing because what I am trying to do is not called out.
702.3 Gypsum board.
702.3.2 Wood framing. Wood framing supporting gypsum board shall not be less than 2 inches (51 mm) nominal thickness in the least dimension except that wood furring strips not less than 1-inch-by-2 inch (25 mm by 51 mm) nominal dimension may be used over solid backing or framing spaced not more than 24 inches (610 mm) on center.
702.4 Ceramic tile.
702.6.2 Furring strips. Where furring strips are used, they shall be 1 inch by 2 inches or 1 inch by 3 inches (25 mm by 51 mm or 25 mm by 76 mm), spaced a distance on center equal to the desired exposure, and shall be attached to the wall by nailing through other wall material into the studs.
718.1
General. Fireblocking and draftstopping shall be installed in combustible concealed locations in accordance with this section. Fireblocking shall comply with Section 718.2. Draftstopping in floor/ceiling spaces and attic spaces shall comply with Sections 718.3 and 718.4, respectively. The permitted use of combustible materials in concealed spaces of buildings of Type I or II construction shall be limited to the applications indicated in Section 718.5.
718.2
Fireblocking. In combustible construction, fireblocking shall be installed to cut off concealed draft openings (both vertical and horizontal) and shall form an effective barrier between floors, between a top story and a roof or attic space. Fireblocking shall be installed in the locations specified in Sections 718.2.2 through 718.2.7.
718.2.1.
Fireblocking materials. Fireblocking shall consist of the following materials:
1. Two-inch (51 mm) nominal lumber.
2. Two thicknesses of 1-inch (25 mm) nominal lumber with broken lap joints.
3. One thickness of 0.719 -inch ( 18.3 mm) wood structural panels with joints backed by 0.719 -inch ( 18.3 mm) wood structural panels.
4. One thickness of 0.75 -inch ( 19.1 mm) particleboard with joints backed by 0.75 -inch (19 mm) particleboard.
5. One-half-inch ( 12.7 mm) gypsum board.
6. One-fourth-inch ( 6.4 mm) cement-based millboard.
7. Batts or blankets of mineral wool, mineral fiber or other approved materials installed in such a manner as to be securely retained in place.
8. Cellulose insulation installed as tested for the specific application.
Can a top plate also count as fire blocking?
I would tear out the wall and start over, but I do not have the 3in spacing to use a 2x3 for a standard partition wall due to the location of the drain for the shower pan. I can add a top plate, but is it required for furring? Typically I see 1x3 furring strips ram set into the blocks but this is a different animal. I definitely want to make sure that I do this the proper way so it lasts and looks good.