You could, I suppose, make a reasonable case that you are committing theft of services by pirating software - in that case, you would be stealing the services of the programmers who created the software.
Even so, it would be hard to make that case, because the actual programmers oftentimes work for a wage or a project fee. IOW, they've already been paid. That doesn't strictly apply to all programmers, obviously.
I think what mostly happens is that the end user is given a serial number that will allow the software to be installed and be used. The coding of the app isn't touched.
But I didn't stay in a Holiday Inn Express last night, so what do I know?