HIS age does matter --- with a little age (in most) comes self control, the opportunity to learn.
Basically, with age, he was less likely to say "yes" to her advances.
He's barely at the age of accountability.
That has not been my experience, personally.
I agree that 14 year old boys should be discouraged from having sex, cuz of the risk of pregnancy, etc.
But when a 14 year old *does* have sex, I don't agree he's a victim. I think he's a perp. He knew what he was doing. He did it willingly. If this were my son, he'd be in trouble for messing with a married woman.
I'd not consider him a 'victim' at all.