There is large depreciation up front with no lease buyout option so Tesla can have an inexpensive fleet of Robo-Taxis in 3 years. Smart move to throw that risk on the original lease owner.
That's not Tesla moving the risk to buyers. You are just talking about the same depreciation that affects every new car purchase.
In a lease the financier is taking on all of the risk since they set the depreciation in the form of a capped residual and have to honor it even if the actual resale value of the car tanks (new model, new technology, etc.), the car is involved in an accident and is repaired (lower resale value due to crappy carfax history), etc.
In fact I'd say that the risk for Tesla in this instance is quite high since, regardless of their technology, there are enormous regulatory hurdles to overcome in order to have a "fleet of robo taxis" on the roads that is made up of Tesla Model 3s with Gen 3 hardware.