Any reason why the same size OSB? They make 3/4 which would preamble be heavier.
Well, do you want your drywall flush all over or to stick out in some spots because you used OSB that's thicker than the first layer of drywall used everywhere else?
I have two walls that are interior foundation. I read somewhere that, "if you frame it right, I won't need to use hat channels". Any ideas on what that means? Can I decouple the top plate using IB-3? That safe for a non-load-bearing wall but with DD or D/OSB and potentially some hanging items?
Yes, you don't need clips + hat channel if you do it right. The thing is, a lot of people can't do it right in a basement. Especially on the ceiling.
For the two interior foundation walls you just space a normal 2x4 wall off the concrete so they're not touching the foundation walls. The other two walls can either be double walls (two 2x4 walls with a non-contact gap between them), or stagger stud walls (2x4 on a 2x6 sill plate). The former is better than the latter. You leave them a little bit short of the existing joist and attach them with IB-3 or DC04 brackets. The ceiling is where most basement builders have problems. Unless you have a ridiculously high ceiling, like 12' with no obstructions, you don't want to give up ceiling height by putting up new ceiling joists that rest only on your new walls isolating them from the joists already in the ceiling. If you have the height to do that, then you can build a true room in a room and have maximum isolation. If you don't have the height for new ceiling joists, you're looking at clips + hat channel for the ceiling.