The only piracy I've done and I can easily justify is restoring software to a working state by downgrading it to a pirated version.
I've pirated various versions of Windows to downgrade it to attempt to get a computer working.
The computer I was working with has a full Windows license. Windows just refused to work.

It's also really useful for obtaining compatibility, but that's a much weaker argument, because one could see the incompatibility as part of the price.
Often unintentional pirated versions have a wider platform support than non-pirated versions.

I used it to test ms office on Linux and discovered that while the office installer doesn't work, the important software behind it(Word, Powerpoint, Outlook, etc.) does.(I don't even use ms office, but I wanted to learn how to use winetricks)
Same is true for Photoshop(although there is a non-piracy workaround involving a windows vm)


Also according to Sam Altman it's justifiable when you use it to make cool stuff.

Eh. It don't matter to me either way. I just there are things I will never pay for. Never have and never will. If a game devs makes a game I want, the way I want it to be made and it work natively on linux without a launcher and DRM-Free and it works offline...they gonna get my coin.