No, it isn't. I quote from your posting:
If you weren't referring to OEM-installed software, why did you reference it? I agree that it would be more difficult to copy OEM supplied software and that would be a more overt act -- but that's not what was described in this article.
Not true. It's a violation of federal copyright law -- which carries criminal penalties. There is a dollar-value threshold at which civil becomes criminal.
I looked it up: it's $1,000 retail value, over a 180-day period. But, the same statute also requires "willful infringement". "Willful" is not clearly defined, except that the legislative history merely states that "nothing in the bill . . . modifies liability for copyright infringement, including the standard of willfulness for criminal infringement."
Did the business in question commit "willful infringement".? Based on the information we have, I would say no. As the owner noted, the BSA auditors wouldn't consider that the software in question could be documented as not even being used -- which would seem to be a necessary pre-requisite for willful infringement.
Keeping accounting records for the IRS is an order of magnitude more difficult than maintaining a file of software licenses.
We aren't talking about just maintaining a file of software licenses. My question remains: how many businesses do you think would be actually 100% compliant, considering the rapid obsolescence of computers and the ability for users to install software? Would yours?