Forget the moral / ethical implications (FWIW, I do think it is immoral, unethical to consume something you haven't yet paid for), It is illegal.
To me, that is enough.
It is against the law.
I also personally feel that it doesn't hurt kids to wait for things, and to learn that they cannot have everything as soon as they want it. Even my not yet 2yr old grasps the concept that he has to pay for thing BEFORE he is allowed to eat them. He will dutifully hold the treat until we get to the checkout where it can be scanned. Although I will admit to occaisionally opening the treat straight after scanning and prior to actual payment on the rare occaision.
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