Same example if stealing an Audi TT because you can only afford a Nissan Micra. Granted cars have a higher manufacturing cost after the initial R and D but the principle remains the same.
Not really. The principle is different precisely because of these differences.
It could in fact be argued that stealing anything that is free to manufacture (digitally delivered pirated copies) and lacks a physical form (again, digitally delivered pirated copies) is not, in fact, stealing at all.
Let me put it this way: if I physically break into and drive away the car from your driveway, I'm stealing. You won't get any argument from me on this account. However, if I use my own personally owned materials to construct my own personal duplicate of the car that sits in your driveway, would you still consider me to have stolen your car?