Your legal analysis is seriously flawed, and you should not offer legal advice unless you are an attorney or are CERTAIN you are correct. In this case, you are very wrong, and offering advice that, if followed by someone who does not know better, could result in serious lawsuits against people.
Financial harm is not only computed based on "Are you selling this product right now". I'll give you one example. Disney routinely holds back a large portion of their IP every year, for example, and then re-releases it in future years at an increased value due to the rarity. If your analysis were correct, one could just pirate Disney films not currently in release without repercussions. I do not suggest you try that, however, since Disney would almost certainly sue you and win.
And, more importantly, in the US (and many other countries) Statutory Damages are available for copyright violation. Yes, that means damages without proving ANY financial harm - just damages for you violating someone's copyrighted wsork. The basic level of damages is between $750 and $30,000 per work, at the discretion of the court. There is explicitly no financial harm element of said damages (that's in fact the purpose of Statutory Damages).
Yes, you said it.
Actually, I am not very wrong, but like I said, consult a copyright lawyer before you listen to on line idiots.
There is a world of differences between copyright law and how it applies to an individual in a house using it for himself, versus anyone distributing and selling the material, or trying to pass it off as their own work, etc...
Notice, for example, that everyone taken to court DISTRIBUTED copies to get in trouble.
Plus others things to consider, I suggested doing it ONLY if you already own a print copy, and just DL a pirate copy as your way of giving yourself a digital copy, which you ARE allowed to have, by law, rather than scanning it in yourself, ESPECIALLY since WOTC is not offering a fee based service to provide you with a digital copy, IE PDF's for sale.
So I agree, do not listen to me, consult a lawyer (who knows copyright laws in particular), but the laws are very specific in who can get in trouble and who cannot, and it has to involve public distribution and damages do indeed have to be provable. The copyright owner can choose which method of recompense to go after, based on what evidence they do have to offer as proof. The weaker the proof, the lesser amounts you can go after. The better the proof the higher the penalties become.
If you fail to prove damages, at any level, your case is dismissed.