Cost != Price. Although I have no affiliation to publishers and do sometimes think the prices are too high, downloading content made for individual sale is stealing. Estimating the cost to the publisher or author is irrelevant. It's amazing people can rationalize stealing by the impact that stealing has on the original owner. That's not why we don't steal. The reason why we don't steal is because we want to promote a society that consistently provides new and improved products and services at prices the market determines as fair. Stealing dis-incentivizes producers from producing because they know they won't get rewarded for their work.