Here’s an essay arguing they are. It concludes with a look at relative morality:
For example, theft is not considered wrong if the person doing the taking has a more serious need for the item taken. This is perhaps an embodiment of the scene in the popular movie, “Ushpazim” in which the protagonist steals a sukkah from a more well-to-do member of the community. For the past two (2) years, my family has erected a sukkah behind our apartment building that we have shared with our friends and neighbors. We take the observance of sukkot seriously and invest a lot of time, effort, and expense in building the sukkah and hosting. After the holiday, we store the frame in our garage. While the gate is often unlocked, the pieces are not visible from the street (one would have to be very close to see them) and upon cursory glance the frame does not appear to be anything more than ordinary steel poles. In fact, the poles have quietly resided in front of our car for 11 months. But, now mysteriously, someone has been taking the poles a few at a time. Sadly, this does not surprise us. The previous year, we had stored the thatch roof in the garage only to have it disappear two weeks before sukkot. The timing of both of these incidents makes it highly unlikely that some random person took the parts. The theft of these parts was deliberate. Someone is preparing to build their sukkah and knew exactly where to get free parts.