1. It's morally good when people access information, culture, and entertainment.
2. It's morally good when the author of a work gets rewarded by their work.

Piracy is morally justified when 1 is a more pressing matter than 2. As such, it's justified in situations like this:

• If, in the absence of piracy, the pirate would still not pay for the goods - because #2 is set up to zero (the author of the work is not rewarded anyway).
• If it's impossible to obtain the goods without piracy. For example, abandonware.
• If the author of the work would get breadcrumbs of the money used to access legally the goods, and the pirate compensates the author directly (e.g. donation).