No, he is being facetious in commenting about the level of restitution and fines which you are then taking as a literal comment. And, no, actually, they don't agree with you which is why restitution is not limited to the value of the item damaged.
Changing horses in midstream, but whatever.
I don't care one way or the other. He brought it on himself. He made his bed, so let him sleep in it. If he didn't want to get in this kind of trouble he wouldn't have engaged in the illegal acts from which his situation has resulted.
Would you be surprised if he were ordered to pay the cost of replacing the window which had an original cost of $200.00 with an impact resistant window that costs $1,000.00 and the cost of installing the new windows?
It wasn't a single consultant, it was a consulting group, and what exactly did the consulting group do? That cost may include 100 engineers and programmers plus hardware and software plus data center costs plus plus lost revenue. You are again engaging in a straw man by substituting your opinion of what was required for remediation for what the judge determined was required as remediation and justifiably included in restitution.