@Fido,
A couple of quick thoughts on this if I might.
I was thinking about what cheating is. Cheating, in just a popular, off-the-cuff sort of definition, I'd say is "going against the rules" for where some 'rules' are in place. 'Rules' are what a society, group or other gathering of people have established (or had established for them). Whether or not such 'rules' are legitimate, right, wrong, justified, make sense or have any bearing isn't relevant just yet.
So when I "cheat" at something, I do something that's 'not allowed' by some standard or another.
[INDENT] I think that in the sense where rules exist to protect individual rights, a concept of fairness or cooperation, 'cheating' would generally be a bad thing. Where such 'rules' are arbitrary, forced, unjustified or otherwise ill-established, 'cheating' wouldn't have any bad connotation in practice. These factors all depend on who's making the call, of course (and what standard they're using)
[/INDENT]Any judgment of cheating as good or bad would be contingent on (1) the details of the situation, (2) the rules/taboos/guidelines/mores in place -and- (3) the mind of the judger and what standard they use to judge good, bad, just and unjust by. Combine these together and ultimately you come up with a formula that is relative (situation and ethical standard).
Always the devil's in the details.