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If you sell someone a car, and then go take it back, you’re not violating a contact, you’re stealing a car.

If you never deliver it, maybe that’s arguable but even then it could often be considered theft.

It would be more akin to selling someone a car, then telling them you're giving them the money back instead of the vehicle.

I disagree. As there is a sales office at a livestock auction who are paid by buyers expecting to take delivery of livestock they just paid for, a third party is involved. So it is not as cut and dry as “never mind, I’ll just give you your money back.”

What happens if a wolf killed the goat? Surely they wouldn't be unconditionally criminal at that point.

Perhaps the third party needs to be made whole, also. IANAL but paying off contracts is extremely common.

failing to perform because of an action you took is different than failing to perform because of an action someone else (or nature) took.

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