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I have commented many time over the years in this forum about tile over vinyl scenario's. Seldom does anyone truely desire to struggle with removing not only the layer of vinyl but the underlayment that it rests upon....in your case luan. It is quite true that luan is not an acceptable sub-strate and neither is vinyl. As always I stand by the recommendation of removing the vinyl and it's underlayment. If you install another layer of material overtop of the vinyl you will still have to allow for the setting bed material and then the tile layer and depending on what material you use things can get rather elevated which can cause problems under fridge's, dishwashers, and mostly doorways into other rooms. It is for this reason alone you should remove the offending vinyl and luan and start anew. Things will work out far better as you build up your floor the proper way. You can use the 1/4" cement board still but a 1/2" layer would make things more stable and reach the minimum thickness layer of 1 1/4" for a sub-strate upon which to install the tile. I stopped using "standard" thinset in leu of a Multipurpose thinset and I always use the white and not the grey....the white makes things, at least appear to be cleaner and slightly more sticky for a better bond. Don't be tempted Ed to install anything over the vinyl as it is not a stable material and can degrade over time beneath your new floor which may cause voids or "soft" areas and transfer cracks to the new layer of material. You see vinyl is a lazy man's solution to flooring as it is easy to install but a royal pain in the butt to remove. You will be happy you did Ed when everything is done. I hope this helps you with your project, feel free to return anytime....

Perry V.