It's more of a legal grey area I think. If I climb through an unlocked window of a company to enter a restricted area for which I don't have access, and then write (or piss) on the wall, I think it still counts as breaking and entering. Or trespassing and vandalism at least.

I don't think I'm going to take this analogy any further though; things get dangerous when you base an argument entirely on analogy.

It's obviously not "breaking". In fact "breaking" is the difference between burglary and theft, and theft insurance is way more expensive than burglary insurance (which I experienced today reading an insurance offer) , because theft is nearly impossible to prove and usually due to the victim's negligence.

In the legal sense, you don't need to literally break something for it to be breaking in entering.

From the legal-dictionary [1]:

breaking and entering v., n. entering a residence or other enclosed property through the slightest amount of force (even pushing open a door), without authorization. If there is intent to commit a crime, this is burglary. If there is no such intent, the breaking and entering alone is probably at least illegal trespass, which is a misdemeanor crime.

[1] http://legal-dictionary.thefreedictionary.com/breaking+and+e...

Ah, sorry. Insurance underwriter takes a different view than criminal law, I guess.

I wonder what the Young's modulus of an analogy is ;)