While it's just plain wrong to assume it doesn't cost someone somewhere something - it is just as wrong to assume every view is a lost sale. The reality, like a good many things, is somewhere in the middle.
I consider it a lost sale. Period. In my opinion those who say otherwise when they hit that torrent button are just deluding themselves to make their gut feel better.
The reality is sales have plummeted and these people with already meager jobs are losing them. It is their dream to animate in the varied culture of anime and that dream gets destroyed piece by piece when people hit that download button.
It is not like Hollywood with nice union jobs where only the people in accounting have to give a rats butt about the losses. There is huge amounts of people that want these jobs so pay is low. Many live in apartments with not even poor college kid furishments. When work dries up because piracy and the recession forces the networks to cut plans. They are without work.
It is a lost sale.