...The other reason auditors might become concerned with large-scale renting is it's not the purpose of DVC. The program is set up in a certain way as a vehicle for families to vacation, not for people to run a rental business or fund their retirement. Auditors have a responsibility not only for the monetary aspects of things, but also for adherence to established policies...
This is one of the biggest concerns to me. It's the reason we bought our DVC points and the reason we bring our family and friends with us to WDW. It's what sold us on this. And I hadn't seen this mentioned in any of the other threads.