I'll take each point separately

• Release all the code to the community.

Yes. OpenERP uses the AGPL License (http://en.wikipedia.org/wiki/Affero_General_Public_License). Explaining all the implications of the that license would be too complex to write it here. But, basically, if you develop modules for OpenERP and allow people to use it via a Saas model, you have to distribute the code of your modules to anyone ask it.

• Does code mean, CSS, JAvascript and font

That's a tough one. For Javascript I would say you must release it under AGPL too (because it's code). But I'm not 100% sure what's the situation about fonts or images. I think the AGPL does not extend to artistic creations, it's just the normal author's right (which means it's yours). The css is a complex question. Technically it's code, so you should distribute it. But that code only defines a visual style, which is an artistic creation like images. So, you should distribute the css under AGPL, but people have no rights to use it :)

I'll try to edit this point if I have more info, but's it's hard to have a really good answer.

Release all the code to the community.

OpenERP uses own library for web client and some other open source libraries. They share full code with community (As similar as wordpress and drupal).

Does code mean, CSS, JAvascript and font

OpenERP css, javascript, front end code where they uses existing open source libraries and they also created separate files to build web client. so if you want to use open source libraries then copy and enjoy to use them, but web client depends openerp own files are under AGPL, so you can use them but keep their licensing on files. Its AGPL v3, mean use files and enjoy its features but keep owner details in that.

Include a link in our application to Openerp.com

If you use existing web client of OpenERP for online SAAS keep powered by OpenERP in screen anywhere, you might customize Login screen or web client, then just keep powered by openerp on screen. rest of all header/footer/head title any things you can change, no one can make argument.

Display the name or logo of Openerp.

Do not hesitate to change logo, change logo anytime it based on your own business how to want to manage it. Just keep powered by OpenERP as it is for SAAS, Ya even that can remove if end client wants to remove in their separate solution, its upon them.

Just keep "Powered by OpenERP" on anywhere on screen before login and after login. Else do any things changes as your requires.

Also If you create separate customization code and separate functionality for login screen, then no such "Powered By OpenERP" require to keep on that screen, because you become owner of that screen and code customization.

Finally if separate web client is designed buy you or your company for android or web or iphone no bit "Power by OpenERP" is require any where, even in yours code.