Something missing in this. I don't see where it is considered that the employee was using the employer's, the company's, resources to do this. Though the content may not have significantly impacted the "proper functioning" of the company's system, the employee was still using the company's storage, maintenence time, electricity, throughput and processor cycles for a personal endeavor.

The company is left in the unenviable position of having to house porn on their system.