I think to me it depends very much on who is losing the money. If you defraud Musk of 1B of his money, that represents less than 1/100th of his wealth and is completely irrelevant.

If you defraud 500K people of all their $2K in savings, then you deserve everything that’s coming to you.

Oddly enough I think the justice system is set up to function the other way around.