a) They are not an annuity. Their value will fluctuate with market demand based on dividends paid out, which are 100% of SatoshiDICE net profits.

b) Actually, the financial statements are better than "audited."  All the information is mathematically verifiable using the blockchain, which is public. You don't have to trust any auditor, you can audit yourself any time of day to see exactly what SatoshiDICE is making (and some have done that in other threads on this forum).

c) Not sure if it's fair to call it "extreme risk" when comparing to other Bitcoin investments out there... you know what I'm talking about. It's verifiably profitable, and everyone knows where the profits come from. It's priced at 10x P/E and anyone who knows investing will understand this is a very reasonable valuation for a company with large growth potential and which already pays dividends.

SatoshiDICE is not a get-rich-in-three-weeks-from-your-investment, investment. It's a transparent, income producing asset, and happens to be the majority of all Bitcoin transactions on the planet