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Kobo Plus and Kindle Unlimited are both subscription libraries. So it's theft to keep copies just as much as not returning a paper book (or ebook) to a regular library.
If you want to make copies, index & manage in Calibre or backups actually fully buy outright a copy, don't use a library or subscription copy.
Same applies to streaming songs or video, while it's possible to make copies, it's theft. You need to outright buy a non-subscription digital download or a physical copy (any medium). Piracy is distributing copies, no matter how obtained. Not the same thing as keeping a library or subscription copy for personal use, which is plain theft.
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