After much reflection on this topic, here are some of the conclusions I've reached.
Very seldom could copyright violations actually be considered ethical. However, we often view them as inconsequential and harmless and generally don't give them much thought when we commit these violations. The attitude of "it's not hurting anybody" is very common, whether it is a rationalization, excuse, or slogan.
I believe the often heard excuse of "I never would have bought it anyway, so I didn't deprive them of any money" is used in different ways by different people. Here are the ways I see it being used:
1) "I never spend my money to pay for something I can steal so easily."
2) "I'm not that interested in the (music, software, etc) that I would actively go out and buy it, but because it was available, I decided to check it out."
3) "I like the (music, software, etc) and I would be willing to pay a reasonable price for it, but I don't believe the prices being charged are reasonable."
The distinctions between the three are subtle, but in my mind important. Category 1 is hopeless, and you can never reach them. Category 2 is using this as a method of advertising, and if the quality is good might be converted into customers. Category 3 is where many of us fall much of the time. We believe that prices have become so over-inflated that we don't feel guilty over our actions.
Focusing on the music aspect of this discussion, I have many mp3s that were obtained through means that the RIAA would like to disallow. Under fair use, it becomes hazy whether mp3s copied from a friend's CD a legal or not. Most of these songs I would be willing to purchase for a dollar or two. However, to buy a single is usually about $7-8 and the entire CD is about $15. Considering that the other songs on the CD are crap in my opinion, I don't want to spend that money. I don't believe I am alone is this outlook. I think the majority of people who download or copy mp3s either listen to them and dislike them, or would be willing to pay a small amount for the right to it.
If I am correct, the RIAA is missing out on a potential gold mine. Their current course of actions is giving them a bad reputation and making many enemies (and not bringing in much revenue). If they instead would examine on-line distribution for reasonable prices, they could be making allies out of most of us and bringing is money at the same time.
There will always be the group 1 people who will steal the music. There's not much you can really do. However, most of us would prefer to "do the right thing" as long as its not too much of an inconvenience. High prices and low quality (of the music not the recording) often make purchasing entire CDs not worth the hassle.
So, in summary, I believe that most of us who violate copyrights believe it to be unethical, but not severerly so. We would probably be more inclined to honor copyrights if we felt that we were treated more fairly.
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