Again, I'll refer you to my previous posting, where I showed how you repeatedly claimed it was a criminal offense, even after I mistakenly claimed it was only a contractual matter. And when I laid out the reasons that I believed the infringement was not willful, you apparently disagreed.
But, I'm willing to set aside your previous inconsistency, if we can agree that:
If so, the only remaining issue is what would have been fair restitution? I don't believe that a $65,000 fine and $35,000 in legal fees is fair. I believe the business should have been given the opportunity to remove the infringing software, verified by a subsequent independent audit. Or at least, been given the opportunity to purchase the missing licenses (even those not being used).
However, you apparently disagree. Can you explain your rationale for the disproportionate amount of "restitution", other than petty vindication?