OSB is cheaper.
OSB is less expensive.
OSB is cost effective for the builder.
I have used both plywood and OSB, it is obvious to me which is better. Use plywood if you are planning to use a wood floor (now or down the road). And screw it down under cement board, under tile if you are using a stone floor.
I have seen first hand what a could happen to an OSB subfloor that was exposed to elements for an extended period of time (roofers three weeks late). Add sandy soil and minor settling and there is potential for problems. At $10 per foot for flooring materials, the cost of an additional 50 cents per foot to ensure a proper install makes sense.