Guess the "moral crime" starts if tapers and and sellers are not the same persons. I wouldn't care if a taper is going to sell his own records on ebay - this could just going to be a problem between the taper and the artist^^i still can't really understand someone getting terribly upset about someone else selling bootlegs on ebay...if there's a moral crime in there, it's miniscule compared to what even YOU do in your daily life without thinking anything about it.
On the other hand, some tapers want just share their recordings. Giving your stuff away without forcing the need of returning those favours is not an uncommon intention but it can make you disappoined if you discover your own stuff somewhere 4 sale.