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Correct, Cisco routers usually use a base cost of 100 Mbps equals an OSPF cost of 1 (by default, divide 100 Mbps by link bandwidth).
Other vendors vary in whether they auto cost or not. Some that didn't now do with later versions of their code, although they may also use a different base metric.
Been a while since I've read the RFC, but recall cost metric is whatever you want it to be, i.e. not tied to any one network attribute. What's important about OSPF cost, of course, is how it's used to derive best path.
