Comment by ericmay

You’re introducing additional details and scenarios that are part of a different conversation, one in which is certainly nuanced and well-worth discussing.

But what you are doing here is justifying behavior. That’s separate from a discussion about what’s right or wrong. You have to not only consider one’s friendship, but the negative effects across society that their actions cause. In other words, reporting the friend negatively affects (in general) only two individuals, while cheating affects many more people and cultural values and norms. I’m not a Utilitarian, but intent and effect matter.