And the person stealing a seat in the theater would not have bought it so it’s not a lost sale either according to you. Maybe lost sale is not the correct term, but it’s still a form of theft: you took something even though its owner didn’t allow you to take it.
Someone sneaking into a movie theater is consuming a limited resource (a specific seat at a specific showing) and causing some presumably small amount of wear on the seats. They're actually taking something even if its value is probably significantly less than the notional lost sale. But someone who downloads a movie has taken nothing. They just have something someone didn't want them to have.
IRL it'd be more like what monks used to do, copy books by hand. Only today we have machines that copy books by idiot savant automation at speeds our ancestors would call magic.
Further, none of the physical resources 'of the owner' are being consumed past whomever first liberated the data. Hopefully obtained as an otherwise legitimate purchase / rental / access. A copy of a copy...
Even if you bought a Blu-ray, chances are the licensing doesn’t allow you to do that. You usually can legitimately share with close friends and family to a certain extent, and that’s it