Of course there still is a moral issue with not paying something towards the making of it.
Most of the claims about it being evil and destroying the industry and the foundations of society tend to be wildly overstated. The one about it funding drug dealers is my favourite. That's partly why the movie industry gets little sympathy. Not to mention the illegal/immoral methods that were used to track and intimidate file sharers. Deliberately making films about gay sex available for download because they figured the people they caught would pay up rather then have their tastes revealed.
Anyway start with a list of all downloaders.
If you had a way to read minds you could dismiss all those who couldn't afford it otherwise since they make no difference to the industry. Include those who would never have paid for that particular film. What happens if you are getting them for nothing is that you try out something that is probably rubbish. No way would you have bought a DVD of that otherwise.
You could arrest those who make huge profits by selling fake dvds because that is quite different.
Knock off those who watch things that are unavailable otherwise. In the case of TV shows that's a lot of people.
Knock off those who are using it as an alternative to recording from the TV. I could get most of what I watch if I recorded all the TV channels 24/7 in case later I fancied watching something that had been and gone.
What you'd have left would be those who stream and those who download films/tv that they would have paid for otherwise. A much smaller list as really well off people wouldn't go to the trouble of downloading at all.
We have seen that streaming is legal for the person receiving it so not sure which list you'd put them on.
So now you have a much smaller list.