Your point about a home break in is well taken. But allow me to play devil’s advocate for just a moment (no, not the video game). Is a bigamist breaking the law when he lives with his second concurrent wife, or just when he marries her?
Not trying to stir up a hornets nest here!
The rape analogy is a good one.
Entering is illegal, but at the moment of entry if you’re not caught, then staying is not!
Any criminal act is difficult to detect in-progress.
For example, being caught on the sidewalk leaving a bank with a sack of money is well after the funds were actually removed from the safe.
When I pull the trigger, who is there to witness the crime necessarily?
When you defraud the company and are sitting in your new Porsche, isn’t the crime long forgotten?