What?

It's a reasonable compromise that we punish the male in this situation more harshly than the female because he couldn't get himself pregnant during the trial?

That's not reasonable in any sense of the word. Even less so when you read through all the details and realize that Elizabeth was not an abused, cowed underling of the Balwani mastermind, but an active, and in many cases, initiating and driving part of the crimes they committed.

If that was the logic, Balwani would have a pretty solid grounds for appeal. "We're punishing you more because your co-conspirator has a kid now".