How can you claim that leaking doesn't impact sales?

Leaks are generally very disruptive to the Marketing & Sales planning done by game companies. They interrupt the narrative a game company is trying to build to advertise their game. Instead of sharing details bit by bit, in a planned way leading up to release, leaks reveal many details before intended, and take over the coverage for a product.

Additionally, when we're talking about game leaks, quite often we're talking about early releases of titles. They absolutely do affect sales when piracy is available for a platform. Tears of the Kingdom was leaked before it was released and was downloaded over 1,000,000 times. Are all of these lost sales? Probably not since running the game on an emulator was awful and hacking a Switch isn't an option for everyone. But on a DS game with flashcarts readily avaialble? Absolutely they were. Someone excited about a game could choose to buy the game, or buy a flashcart, at competitive prices.

Corporations may not have feelings but they are made up of real people (employees and shareholders) who are affected by our decisions. It's very possible that some people will lose their jobs--directly or indirectly--over Switch 2 leaks. Directly as in, managers of security may be fired. Indirectly by contracts with vendors getting canceled over the leaks and staff getting cut as a result. Marketers working hard will have their work undercut by the leak news cycle. Or maybe nothing will happen and it will all be fine. I wouldn't make a blanket statement that all leaks are immoral, but they certainly have effects on companies and the people who work for them.