In these trying times, even the Somali pirates have to write down their assets: After first demanding $25 million for the captured oil tanker Sirius Star, they settled yesterday for a ransom of about $3 million. The payment, enclosed in a waterproof container, was dropped near the ship by a small aircraft. The pirates were then allowed to make their escape. But karma then caught up with some of them, as their small boat capsized in rough seas. Five of the eight people on board died, and their cut of the ransom was lost at sea.