By your definition of harm, no artist creating non-material goods (books, movies, music, etc) could ever experience harm due to any one individual's actions. "I was never going to pay, so taking it without paying is a victim less crime," etc, etc.
The problem is this is clearly harmful in aggregate.
There are countless actions that, on an individual level are relatively harmless that we deem immoral because they'd be harmful if everyone did them: e.g. polluting.
But setting aside issues of harm--which is absolutely utilitarian--there are also many actions for which no objective "harm" can be identified but which we still deem inherently immoral. For example, if someone cheats on their spouse, and the spouse never finds out, most people I know would say that action is immoral irrespective of the lack of direct harm.
As for your last question, tbh I have no idea.