No, you got it right.
The flooring you put on top of the framing (under the vinyl floor) is the sub floor. As it should not get wet from the elements at all, does not need to be marine grade or treated or anything of the sort. I wouldn’t use OSB as future leaks from plumbing could destroy OSB rather quickly.
By tongue and groove, presume you mean t&g plywood? Tng wood planks might work as well, but more considerations.
The underbelly or skin under the insulation and framing should be marine grade or painted (including the ends) as this sees all the road spray traveling in the rain.
I wouldn’t use wood down there at all. Except maybe cheaper to use 1/4” plywood and paint. Plastic sheeting, filon, bathroom tub surround sheeting, would be more preferable. Not only for moisture intrusion resistance, but you don’t need any “strength” down there. Just something to cover up the insulation. Lighter weight the better.
Good luck with the project!
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