This type of comparison needs to add corporate income tax (20%) in order to be an apples to apples comparison,so 27.5. It's still a stark difference in taxation, and I know of no other country that does what Finland does for dividend taxation. In fact for earned income,things look even uglier when you add in tax-like social security contributions.
Perhaps not coincidentally, Finnish companies are also an outlier in paying extremely high dividends.
Ito's formula/lemma is like the chain rule from calculus. It is a generalization, in that it uses a second order Taylor series expansion, whereas the chain rule only needs a first order expansion. Anyway, I think (2) is a reflection of this fact, and how the chain rule lets us compute dynamics of a derived process.
I sort of disagree with (1), since Ito's lemma is most naturally applied to ~martingales, of which Brownian Motion is an important special case.