https://www.irs.gov/taxtopics/tc515
Theft loss.
You're right. Here's the difference though. With "piracy" they can estimate how many copies have been "stolen" and deduct that from their taxable income.
Most jobs I've had in the last 15 years have asked me if I want a Max or Windows PC. I've had Linux boxes at most of them as well, but not as the primary machine.
Yes, exactly.