I don’t see her as any less guilty than Sam. If I recall, she directly was involved in the movement of people’s funds into Alameda - that was not something she got tricked into by some separate criminal mastermind. That’s her. Even if she cooperated, she should be serving 10+ years. Otherwise what’s the deterrent when you can mostly get away with large white collar crimes.
While we’re at it, Musk should also face charges for related fraudulent claims about self driving, battery tech that went nowhere, robotaxis, and other things. But he likely won’t. In general, these crimes are treated far too leniently for the rich and connected.