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My personal view, and it is only that, my personal view, is that avoiding geo-restrictions by "lying" about ones address is not immoral. I have no problem with those who have a contrary view. Of course, some of those who scruples about lying no doubt avoid doing so by downloading pirate copies!
Immoral or not, one should not lightly dismiss the possibility of it actually being illegal in at least some countries. Like much associated with the internet, the situation is unclear. Off the top of my head, fraud type offences, for instance obtaining a benefit by deception, are arguably applicable, though I have never come across any prosecution in these circumstances. Such a prosecution may well fail, particularly on the question of the benefit and perhaps even on public policy grounds in some countries, but this is far from a foregone conclusion.
Civil action is also a possibility if the seller suffers and can prove actual damage. However, this possibility is more theoretical as it seems such damage would be de minimus so far as any single person is concerned, and the law has, to my knowledge at least, never adopted a "reverse class action" anywhere in the world!
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