If my app *links* to pirated content, does my app "contain, display or access third-party content”? I know that question is borderline, but my app does not contain third-party content: only links.
Yes, it is highly likely your app will be deemed to "contain, display, or access third-party content".

Apple considers links to content the application developer's responsibility. You must prove to Apple you have permission to use the content being linked to or included.

If your application is judged, by Apple, to break laws or promote the breaking of laws, the application will be rejected. These may be the laws of judicial zones other than your own.