(assuming your finishing up a garage?) One word, "Fire", think about it. OSB Burns, sheet rock doesn't (at least for an hour). Everybody does it (OSB in the shop), at one time most everyone smoked too....
Ive set vehicles on fire, in a shop, I know of several commercial shops that have burned to the ground, several home shops (my neighbor two doors down last year), and many many house-garage fires, most take out the house as well. Cars do catch on fire, and you don't have to be working on them to do that either. CAll you insurance agent that will be insuring the structure and ask his/her opinion (my S/O sells insurance, I get to hear lots-o-stories on losses)
I would not do it, and now at least 5-15 GJ members will chime in behind me and tell you its a good idea to use OSB. I guess this is one of those IQ tests... so there is one opinion for you ! Good luck on your decision and youre finish ! Bill