Define actual harm. You don't seem to hold the time of people who play games very highly.
What's the difference between that and someone who simply drives bad/slow? Do they get a pass because it doesn't have "purpose-built software"? Or is it because they're not acting as a group? If cheaters are not acting in a coordinated way, do they get a free pass as well?
Do you want to fine people for cheating? Whatever. But branding someone a criminal (for life!) over a game is ridiculous.
(A) General Rule.—Subject to the exclusions in subdivision (D), loss is the greater of actual loss or intended loss. (i) Actual Loss.—“Actual loss” means the reasonably foreseeable pecuniary harm that resulted from the offense. (ii) Intended Loss.—“Intended loss” (I) means the pecuniary harm that the defendant purposely sought to inflict; and (II) includes intended pecuniary harm that would have been impossible or unlikely to occur (e.g., as in a government sting operation, or an insurance fraud in which the claim exceeded the insured value).