Going through marriage dissolution, will be bought out of the house with funds from wife’s 401k - questions

As the title says, my ex-wife will keep the house and I will be paid an agreeable sum from her 401k. I understand a QDRO may be drafted to avoid paying penalties.

If I take that payout and do not put in a tax deferrable account then that’s considered taxable income?

Is there any limit to how much I may rollover into my own IRA account?

In this scenario is it better to rollover the funds to a traditional or Roth IRA coming from my ex-wife’s traditional 401k?

Is there a general best strategy to all this?

Thanks.