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[Lemurion] While that definitely makes it a loss, it doesn't make it a lost sale, just as the theft of a paper book from a bookstore is not necessarily a lost sale. It has the potential of a lost sale, but the actual loss is the wholesale cost, not the retail price.
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Heck, I think you could go even further. A digital violation, sans intent to purchase, isn't even a loss. When you download something, you aren't receiving an item which as a result no longer exists somewhere else; you receive instructions on how to make it yourself.
The spirit of copyright law in this context is the prevention of someone being deprived the fruit of their labor. If someone who downloads an ebook for personal use truly would not or is unable to obtain that written work by any lawful means, then I don't feel that spirit has been violated. No material loss, no potential loss. I also feel that such conditions are uncommon, relative to other forms of media.