ImperialVista wrote an answer about POC Receptor Backcountry Helmet on January 2, 2012
Yes, it does have an audio option. The POC Communication Neck Roll is a direct replacement for the neck roll the helmet comes with. However, that means you will be taking away the RECCO feature of the helmet.
Now, POC's Multi-Impact SEPP liner is designed to withstand mutliple shocks or impacts. However, the structure will fracture from a catastrophic impact, just like any other helmet. The difference between this helmet and others that have an EPS (Expanded Polystyrene) liner, is that SEPP (Super Expanded Polypropylene) liner has a higher stress and flex limit than EPS does. So, this helmet theoretically can withstand more abuse than helmets with an EPS liner. Although, after any hard impact you should check for fractures in the shell and liner...if there are any, the helmet should be replaced.
To clarify your third question, no pieces of the helmet "break off"...the breaking you are thinking of is the fracturing of the SEPP liner upon a major impact.
Most goggles will be more than compatible with this helmet.