It is essentially a verbose version of Pacal's Wager. He tops it off with it's somehow intellectual suicide. I still don't follow that logic.
Anyway, here are the reasons he says it's bad:
1. Creation. There cannot be a creation without a Creator. He deals with that by believing that there is no “creation.”Wow, I couldn't explain this better myself.
2. There is the God-given conscience. He believes that the conscience (“with” “knowledge”) is not God-given, it is purely social.Not exactly purely social, it has a few genetic components like empathy and curiosity, but ok, it's mostly social. Just for the sake of argument
3. There’s the unchanging testimony of Holy Scripture, which must be fulfilled. He believes it is merely the word of man, and not the Word of God.The bible doesn't change? Question: is there something in it that couldn't have been written by a person? Answer: no.
4. There’s the true and faithful testimony of the genuine Christian. He believes that all Christians are deceived, and he has the truth.No, it's not that Christians are deceived, it's another little social function called a collective delusion. How do you know this is true? Did your god tell you? I personally think if "god" talks to someone, he or she should be treated for schizophrenia, but that's just my opinion.
5. There is the witness of Jesus Christ--the True and Faithful witness, before whom every knee shall bow. The atheist believes Jesus was a liar, or that he didn’t exist.
Wait, was "Jesus" a witness, or god? How can a god witness himself? Can I act as a witness for something I've done? That would be a neat trick, you know, testify that I saw myself, in fact, not do something. And no, if there was a Jesus (probably not, but if their was) whom the biblical stories are based upon, then the original character is so lost in the oral tradition of the story, we may never know the truth.
 And the final bullet is the fact that the Spirit of Almighty God watches every thought and every deed, and will bring every work into Judgment, including every secret thing, whether it is good or evil.But wait, you haven't put a number, I'll put one for you. Cool, neat trick, I bet the NSA wants to learn how to do that. Seriously, though, the only thing you demonstrate here is that things are bad for me if you're right. I couldn't agree more with this. The only problem here is that so much evidence points away from that. Your book is filled with things we are CERTAIN to be false. At the very least, that makes any citation of it questionable in accuracy. I digress to the topic at hand. This deity watches over me? How do you know? The bible again? Does everything you know comes from that book? That explains why you know so little. Here's his closing:
What makes the stakes higher, is that the “gun” has a hair-trigger that can go off at any moment. Death can end the game in a heart-beat. So, be a sensible person, put the gun down. Be reasonable. Give up the battle. You are going to lose. Think about your eternity.But you haven't proven anything with a Pascal's Wager, and you want me to be sensible? Be reasonable? I AM! I don't think you understand that your reasons for belief are so vacuous, it reads like most post-modern literature. Yes, I might die at any moment, the fact that none of your statements give me pause should make you think a little, maybe just for a fraction of a second. I know you don't do that well, Mr. Comfort, but please, if you're going to make claims, at least be prepared to give GOOD reasons. Perhaps you should demonstrate evidence for there being an eternity. Perhaps you should present evidence for there being a deity. Perhaps you should present evidence for there being a creation rather than cosmological explanations for the universe and biological answers for life. Perhaps, sir, you should really understand the arguments against your side BEFORE trying to argue your side.
I certainly think those "bullets" in your "gun" are blanks, just like the bullets of your argument.
I'm going to move on to fun topics later today, like breaking news.