Also...
What makes you assume an action is morally neutral if it results in no person being harmed?
Think cheating on a partner without being caught, stealing from or mutilating a dead body, necrophilia, defamation of someone's memory, etc.
What makes you assume an action is morally neutral if it results in no conscious person being harmed?
Think of the things you can't do to a comatose patient even one with no hope of recovery. Think destroying a tree.
What makes you assume transgressing against another party is only possible if their potential is realised in the now?
Think of the comatose patient who needs months of cerebral healing and reconfiguration. Think of little trees.