well it says that it has Android embedded, so the OS is Android
it looks pretty interesting too...
as for when/where/how much, the site says "Coming soon in 2011", so I'm guessing that it is yet-to-be-offered and they may not have decided their MSRP yet.
First, I don't know if I can post links yet. Second, I'm too lazy to dig it up. They had an article on Androidpolice during CES that included a speaker from Parrot showcasing it. I think he said a Q2 release. I'll be getting this the second its released, regardless of price.
XDA Developers was founded by developers, for developers. It is now a valuable resource for people who want to make the most of their mobile devices, from customizing the look and feel to adding new functionality. Are you a developer?