The question is not just the state of the victim, it is (mainly) the intent of the perpetrator and the means used. That's why you don't get the same sentence if you harm somebody by accident or if you meant to do it.

Accidental death and murder both result in someone dead. They are not similar crimes.

Accidental fraud generally isn't even a crime though...

They are not the _same_, but they are extremely similar. Do you think first and second degree murder charges are "similar"?

Feel pretty similar from the victim’s point of view.

The sentiment that sentencing is justified by retribution is the number one reason why the US criminal justice system is messed up. The concept of right-and-wrong and mens rea are inextricably one.

How would you exclude rear ending a car at a red light from that set?

Intent. Both fraud and theft require intent, rear ending a car can happen regardless of intent, and would be a much more severe charge if there was intent.