Exactly. Where the ice cream analogy breaks down is that she doesn't have to steal the CD from the performer, she gets a copy from a friend. In the Ice Cream scenario, she would be stealing the Ice Cream itself (not merely the rights to use the Ice Cream), and that entails an actual LOSS to the merchant. In the case of the music, there is no loss to the artist or record company, and no profit either.

The analogy would be (let's say): my child has a cup of "Cherry Garcia" Ice Cream which gets stolen. I say "well, come on back to the house, I have all the ingredients and I'll make you up a cup of ice cream that's just as good as Cherry Garcia."

Cherry Garcia is (I guess) a proprietary combination of elements, so I'm ripping off their PATENT, theoretically. But I paid for the ingredients, and I'm not taking anything away from the Ben and Jerry's company. (It's a bad analogy, but only because the Ice Cream analogy was inherently bad to begin with.)