No, not stealing from a company you work for.

But let's say you take $X a week as owner compensation. But now you take $X-Y in compensation and use the $Y to purchase remotes from URC. Cash out to the company is the same. Sell the remotes on ebay and keep the cash.

But you only pay tax on $X-Y and the $Y is tax-free. So you may sell on ebay at 10% below cost, but might save 25% in taxes.

No it is not ethical, but merely an explanation as to why someone may do it.

My personal thought is URC doesn't do anything about internet sales because they want the money and know that most dealers don't have anywhere else to go. And URC really didn't help the dealer's cause with CCP. Back when I started programming URC, if I wanted a new remote I had to go back to the same dealer that would provide me with the new editor. Once I got CCP that covered all remotes and would update for the newer ones, I no longer needed that dealer.

As for software, any kid with a computer and 10 minutes can have whatever software they want.