Oriented Strand Board (OSB) doesn't look as good as plywood, but the two are virtually equal in terms of structural stability. Plus, OSB is cheaper.

Plywood used to be king for wall sheathing and flooring material, but oriented strand board (OSB), introduced in the late 70s, is now the most popular.

Wooden Boards: Differences Between MDF, MDP, Plywood, and OSB Written by Eduardo Souza | Translated by José Tomás Franco Published on November 16, 2021 ...

The biggest pro of them all is cost. "OSB is generally less expensive than construction plywood for the same relative thickness; it can be anywhere from $4 to $10 per sheet," Elizabeth explains.