**Core Concept**
Statins are a class of lipid-lowering medications that inhibit the enzyme HMG-CoA reductase, which plays a crucial role in the biosynthesis of cholesterol in the liver. This enzyme catalyzes the conversion of HMG-CoA to mevalonate, a key step in the cholesterol biosynthesis pathway.

**Why the Correct Answer is Right**
Statins competitively inhibit HMG-CoA reductase, thereby reducing the production of cholesterol in the liver. This decrease in intracellular cholesterol levels leads to an increase in the expression of low-density lipoprotein receptors (LDLRs) on the surface of hepatocytes. The increased LDLRs enhance the clearance of low-density lipoprotein (LDL) cholesterol from the circulation, resulting in decreased levels of LDL cholesterol. The inhibition of HMG-CoA reductase also reduces the production of isoprenoids, which are involved in the activation of small GTPases such as Ras and Rho.

**Why Each Wrong Option is Incorrect**
* **Option A:** Statins work by increasing the expression of LDL receptors. While statins do increase LDLR expression, this is a downstream effect of the primary mechanism of action, which is the inhibition of HMG-CoA reductase.
* **Option B:** Statins decrease the absorption of dietary cholesterol. Statins primarily work through the inhibition of cholesterol biosynthesis in the liver, rather than affecting dietary cholesterol absorption.
* **Option C:** Statins are proprotein convertase subtilisin/kexin type 9 (PCSK9) inhibitors. PCSK9 inhibitors are a different class of lipid-lowering medications that work by inhibiting the PCSK9 enzyme, which promotes the degradation of LDLRs.

**Clinical Pearl / High-Yield Fact**
The benefits of statin therapy are not limited to lipid-lowering; they also have pleiotropic effects, including anti-inflammatory properties, improvement of endothelial function, and stabilization of atherosclerotic plaques.

**Correct Answer:** B. Statins decrease the absorption of dietary cholesterol.