If the sub floor is a 1/4 inch cover nailed down over a stable underfloor, I would remove and replace the 1/4 inch rather than try to scrape it off.
To scrape it depends on what kind of glue the linoleum/vinyl was put down with. If it was put down with latex based flooring adhesive, it will come up rather easy. Grab a corner and see if it peels. If it was put down with cutback it will be difficult and may require a floor scraping machine.
Make sure you understand the difference between sheet vinyl and Vinyl Asbestos Tile (VAT). The latter can be dangerous if sanded and you breathe it. If that is the case, you can scrape off the foam and screw 1/4 inch sheet lauan plywood over the top of the tile without removing it.
Answered Oct 07, 2011
Edited Oct 07, 2011