OK, now we are getting somewhere.
You disagreed when I said I thought the restitution was unfair. So, now you are saying that you would be satisfied with a lower amount?
How much lower? Something closer to the actual value of the software? Or, do you think a penalty is required? In all cases, or only under certain circumstances?
Personally, I believe that restitution should be sufficient if a good faith effort is made to remedy the infringement on a timely basis. However, if someone drags their feet and are subjected to an "involuntary audit" that turns up infringement, then I think penalties are appropriate.