From the Link in Kals post and the Wiki page found there, it appears the Odroid only runs a Ubuntu Distro and and Android OS, that are developed for the board. The Ubuntu Mate version needs 8 GB Ram and a Ubuntu Minimal needs 4 GB Ram. The Android OS needs 8 GB Ram. I would guess the $83 price of the 4 GB board would be USD and then there would be shipping costs.
Apparently shipping is via FedEX or DHL from Korea. Shipping is $54, so total cost is $137 USD for the 4GB board. You may have to pay taxes etc, when it gets to Customs?
As a coincidence, I was looking up the price/availability of a RPi4 just yesterday and it appears most of the various versions (bare board, kit, 4 or 8 GB) are not available from my usual online stores and would be back ordered. :-(
I don't have a good sense of what distros are available for an Odroid. One of the advantages of buying an rPi is that a lot of distros run on it.