Comparing Ebbers and Fatsow sentencing outcomes

Over at Jurist, guest columnist Douglas Branson has this very interesting commentary about recent white-collar prosecutions and sentencings entitled "Fastow and Ebbers: A Tale of Two Criminals."  The commentary is full of intriguing insights, and it closes with this paragraph:

What do we learn from this?  One, corporate CEOs are much like ship captains: they may be blamed for everything that happens on their watch, whether they are complicit or not. Two, the much ballyhooed Department of Justice guidelines mean nothing in high profile white collar crime cases. They don't prevent lynching the less blameworthy; they also permit a mere slap on the wrist to the greedy, the sophisticated, and the stealthy if they turn state's evidence.  Three, Ebbers should serve roughly the same as, or only a little more, or even a little less, time than should Andrew Fastow, at least if we are concerned about doing justice.