Hmm. Thinking about it a little more myself, it seems to me the social is much more important than the material in this regard. In other words, someone who secretly commits a crime and gains great material benefit therefrom, but will be punished if ever caught, is likely to feel guilty. But if the crime is known and approved of by his social circle - even if that's only a gang or terrorist group - and even if he gained no material benefit, he's much less likely to feel guilty (until and unless that social circle is broken and he finds himself in prison).