What is with the sudden love for formaldehyde soaked pressed wood?
Yes google formaldehyde and decide if you want to live with the stuff.
High end houses here use plywood where budget houses use OSB. That is fact.
If you normally use 3/4 plywood as subfloor, you would have to step up to 7/8th OSB.
Not all home depo's will carry OSB from the same mill. They buy where ever they get the best deal with minimum trucking cost.
Here VCT commercial tile will not pass code if installed on OSB. Just like ceramic, porcelain, and stone tile can not be installed on OSB.
The homes built over the last ten years that use OSB as a FIRST layer of the sub floor, only have a 50 year expected life span. That's right, the house is ready for tear down, or major renovation by the time you pay off your mortgage.
20 years ago, the first layer of subfloor was 1x6 or 1x8. Far superior in every way.
OSB has vary little strength laying flat on floors and roofs. Constant foot traffic causes the fibers to delaminate.
OSB is stronger than plywood standing up on edge like on wall sheeting.
Don't try to up play a crappy, disposable product of the modern disposable age.
Water resistant don't mean squat. So you can get it wet 4 times vs twice with non water resistant before is swells and comes apart.
They don't build boat from OSB. This should tell you something.
If all you can afford is $8 sheets of OSB vs $18 sheets of better plywood, then use it.
Lorna, you want to hash this out, start a dedicated thread. I would be happy to show the facts.