The practical problem is rather different, in certain cases.
It becomes difficult to build a convincing case for an adjudicator
not familiar with industry practice that significant harm has been
caused, beyond the probable value of the programmer.
Oh, that's definitely true (speaking as someone who has had to deal
with complex electronic evidence and metadata in a case with a very
non-tech oriented judge).
I was mostly musing on the interesting legal issues that arise and
thinking aloud about them..
Badri