D, who plead guilty under an appeal waiver agreement, to infringing a Microsoft copyright, appealed the $322,000 restitution order, on ground that Microsoft suffered no loss. (D sold multiple counterfeit programs to one buyer, well below retail price, who detected the fraud, refused to pay, and contacted Microsoft. The buyer was not out of pocket, and Microsoft never lost a product nor was there proof of loss of sales. Loss was calculated as the same number of copies of the real deal at retail price).