Here's a table I adapted from Louis Rossman's video on the levels of piracy, grey areas and his morals and ethics on it. (spreadsheet file)
I tried to condense each rank and make it less about a specific type of media like CD audio or DVD video, along with a table of simplified characteristics of each situation. Of course more levels can be added and there are many situations not covered. This hierarchy is simply the way Louis ordered it from more to less justifiable; he respects people can think about it differently and I do too. He suggests that he doesn't really care about people that pirate without giving a shit about creators, and that he only has a problem with people who aren't honest with themselves about their motivations.
Setting legality aside, what 'level of piracy' is morally or ethically acceptable to you?
The only time I see piracy as unethical is if you would have paid for it otherwise and it's a small creator who will actually notice the lesser revenue. This covers very, VERY few cases because the vast majority of the time if something is good enough to want to pirate it, it's popular enough that more than enough people paid for it to adequately compensate the creator.
Basically, are you hurting the creator's ability to make a living by pirating it? Giving them less money when they already have more than enough doesn't qualify.