I mean, returning what you stole, surrendering the gains you made from what you stole, and covering the gap of the person you stole from seems pretty reasonable? Like, they were made whole. It's a net loss to the thief.

Prison for theft is so brutally cruel. Who was really harmed by this once he paid the money back? A line item in some megacorp that was lower for awhile?

No one felt anxiety or pain, the megacorp probably barely noticed. Pay them back with interest, move on.

Obviously the calculus changes for violent thefts, or breaking into someone's home. Those cause real emotional impacts to people. Of course simply returning those items doesn't make someone whole.