To what extent is a married or unmarried person sinful when watching forbidden films and images?

There is no difference in the sin of looking at unlawful 'awrah (private parts) between a married person and an unmarried person, due to the generality of Allah's Almighty saying: "Tell the believing men to reduce [some] of their vision and guard their private parts. That is purer for them. Indeed, Allah is Acquainted with what they do" (An-Nur: 30). However, it is more dangerous for the unmarried person because he does not have a wife with whom to satisfy the desires aroused by his unrestrained gaze at what Allah has forbidden. Everyone must fear Allah in lowering their gaze, due to the affliction, temptation, and corruption of religion and morals that it entails.