Yes, when you download it. Specifically, when you acquire possession of the material. If you steal someone's money, but don't spend it, you still stole it.

It's not a victimless crime. The victim is the artist who should have received compensation for your acquisition of the material.

Some laws do outlive their relevance, but these laws are just as relevant today as they were when the printing press was invented or audio recording devices.

Guns made murder easier, but not more legal -- or more moral.