you are making assumptions about the prerequisites. Talking about "income" implies that the person is viewing a show inside a form of commercial contract like going to a place where the show is displayed or buying a dvd or paying a streaming plateform etc…

Downloading a file (containing the show) from a publicly accessible server on the internet is completely outside of commercial contract so there’s no income in the first place.

Authorities can decide to make it illegal to download files from internet but it’s not "stealing"