I would say that it depends on what you are cutting more than anything. OSB is not the smoothest thing around and it may not give the best support for cutting veneered plywood, melamine, or 2 sided laminate, but for darn near anything else, it should be fine. Those delicate surfaces need better contact/support on the bottom side, to prevent chip-out. (especially with minimal penetration from using a thinner spoil-board.)
At work, I use a sheet of particleboard, but mostly because it is as much a pattern as a cutting surface, and it is 61" wide. (5 x 8 sheet) I also have someone to help me lift it in place and remove it too [big grin]
At home, 2" foam.