Would you considering this cheating & wrong if you're not the one in a relationship?

My friend is a bit of player with guys.

She's been seeing a guy when he's already in a two year relationship.

I know she's not the cheater but since she's knows the guy is in a relationship, would you still think it's wrong?

I've told her I think it's bad, but cause she's single, she thinks it's ok.

Would you considering this cheating & wrong if you're not the one in a relationship?
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