I don't think illegal downloads quite fit the spirit of stealing. When I think of stealing I think of depriving someone of their property. Illegal downloads deprive Record/Film companies and their executives of a portion of their potential and forecasted income. I don't think it's kusala at all, but I would argue whether it violates the 2nd precept. When you download a film for example - You're not taking it away, but in fact you're multiplying it. We have invented this term called 'copyright' which means what it says it means, that a certain legal entity owns the 'right' to determine who can make a copy of this or that object. But a 'right' isn't something physical, it's simply a mutual agreement by certain legal parties that only so and so can decide how copies are produced. Can you steal that right? No, but you can violate it.
"For a disciple who has conviction in the Teacher's message & lives to penetrate it, what accords with the Dhamma is this:
'The Blessed One is the Teacher, I am a disciple. He is the one who knows, not I." -