And I agree, you should use a thin set motar (not mastic) between the floor and the Hardibacker. This insures that after the motar is set, that there will be no movement between the luan and the Hardibacker ie, it will be fully supported.
Some others might post that you should remove the luan also, but I believe that as long as you use long enoug screws to get full penetration into the 3/4 inch plywood, you will be fine.
Good Luck!
Dodgeman