A terminally ill man gives away all the $ from his bank account and then maxes out his credit card on gold bars which he gives to his friends. He correctly estimates that he will die before the purchases show up on the statement. He thus died without ever being chayiv to pay the cc company. The "stealing" from the credit card company only occurs after he is dead. Has he done a sin?
No, though to answer your updated question via the comments, of course. Creating a debt with the intent of not paying it back is theft. It doesn't matter whether you're caught or not. Sure, it's a clever way of doing it, but it's still stealing.