*What type of reliable bourd should I get?
Whatever they give you. Since the AmigaOne is no longer available (chipset manufacturer went bankrupt, among other issues), there isn't a single OS4 board currently available for purchase.
*How much will I expect to pay?
Only custom hardware runs are likely, so a minimum of $600 for a raw motherboard and CPU... probably more. These are not common PC boards with off-the-shelf parts, so they are costly. The discontinued AmigaOne was about $800, and required expensive registered memory.
*Where from?
Thin air.
*Will OS4.0 be a seperate thing?
The powers that be don't want the hardware and OS sold seperatly due to piracy concerns. Nobody knows how upgrades are going to happen, either.