It's also very important to remember that our Lord made it clear the mere thought of adultery or murder was just as much a breaking of the Law as was the actual act.
It seems that many people haven't grasped that teaching while preferring to dwell on the act itself as the only violation of the Law.
If one is honest about this it shows the impossibility of being able to keep the Law. And by Law this would mean the 614 Laws as recorded in the OT. Some just prefer to think they only have to worry about the Ten Commandments.
No, James is referring to the entire Law.
And Jesus addresses that in the Beatitudes where He touches on matters of the heart.
The best insight I had about why sin is the heart is equivalent to sin in actions, came from an unbelievers I worked with.
He said because it was just a matter of self-control. Some people are better able to control their actions than others.