Piracy is theft in every legal sense of the word. If I had a machine that cloned an item in a store and you could purchase that clone, yet chose to leave without paying for that clone it would still be theft. When you buy software you are not paying for the copy of the code, you are paying for

a) The time spent in development of that code
b) The functionality provided by that code

Piracy = Theft. You can tell yourself it doesnt if that helps you sleep at night, but as a Developer who has people pirating an app that I only charge 99 cents for - I can tell you its stealing.