Good point. I think, though, that you're mixing law and morality, which are not only distinct, but often contradictory. As you say, it is no crime to intend to murder, though in fact I see some erosion of this principle (intent to use drugs is often alleged, for example). But in general, it's still not a crime to intend to commit a crime.
On the other hand, I believe that there are consequences to our intents, as well as our actual successful acts. In the case you cited (the person dies before committing the crime), the intent was still to do harm. That no harm actually occurred may mitigate the consequences, but it does not, IMNSHO, eliminate them completely. I acknowledge that this is simply my own belief. At this point it may be necessary for us to agree to disagree, which is fine with me. Some day I may come around to your view, or vice versa. Until then, I respect that you feel as you do (and I assume you reciprocate).
