What kind of linux os can be used in development board

You can use almost any Linux OS, as long as you can find the required libraries and a suitable realtime kernel.

Some years ago I believe that someone even managed to compile on MacOS.
There are probably too many dependencies to do that now, though.

Did you have an OS in mind? Debian, Ubuntu, Mint and Gentoo have all been done. Raspbian too.

In fact, just noting your email address, I suspect that Raspbian is what you are interested? You probably want to use the PREEMPT_RT branch of Raspian.

github.com/raspberrypi/linux/tree/rpi-4.14.y-rt

Is the already-patched realtime kernel for Pi. (It might still require "fully preemptable kernel" to be selected in the menuconfig)