For me, I mostly rationalize my piracy as something generally unethical that I choose to partake in anyways. People often cite piracy as an issue with the service being provided, but there's just a lot of instances where I'd rather pirate something than pay for it, not because the service is bad, but because "Why pay for something when I can just get it free, eh?"

Though I think there is one specific case where I'd undoubtedly consider piracy ethical, which is for products that are not being sold on the market currently. Take a retro video game for instance. If it isn't being sold by any company, then there is no way to legally play the game apart from getting a secondhand copy. Either way, the company that owns the rights to it won't derive profit, and they aren't involved in secondhand markets whatsoever, so pirating the game effectively results in 0 negative consequences for any party, compared to legally acquiring it.