ICOT –
The fact that you are willing to consider baking shelo lishmah b’shogeg not a ma’aseh rish’us shows that what you do consider the ma’aseh rish’us is baking shelo lishmah b’mezid (presumably with the intent to sell under false pretenses). My response to that is that since the action of baking shelo lishmah bemeizid does not inevitably lead to selling anything under false pretenses, it does not appear to me to be inherently an act of rish’us, since he can always decide not to do so.
Your response about palginan is a fair point. It would be worthwhile to be me’ayen in Tosafos in Kesubos 18a ?”? ???? to gain clarity about this.