What happens if the opponent says "out" or "****, out" after his shot and the shuttle goes in? Is this a point for me or for the opponent?
The relevant fault that could be committed by your opponent is: From your description, it does not sound like your opponent's goal is to deliberately distract you; they're just talking to themselves or in the spur of the moment. Even if there was some doubt about that, per ITTO §6.7, a fault should not be called. Therefore, no fault has been committed by your opponent, and the rally goes on. If you let the shuttle drop on the floor, and it's In, then that's a point for your opponent. Only if this becomes a regular tactic of your opponent, then they should be faulted for it.
