That is a very different aspect of intellectual property. While related in the broad scope, as far as the constraints of this report and the subject of downloading copy-written materiel go it is irrelevant.
In other words, it's not illegal to buy a counterfeit watch, but it's illegal to make one. (Yes, the analogy still doesn't hold well.)
I don't think there's anything wrong with it, they exploit their status of being a small country. The Swiss have always been ignoring other countries problems and only do what benefits them most (hence the fiscal situation and the protection of the bank industry).
If you can afford doing it, why not do it?