Earlier quoted context omitted.
Because if, as the regulator, you fail to benchmark what they gained then your laws can be ignored and your fines paid as simply a cost of doing business. Its why you find the Australian regulator for consumer affairs handing out $200m+ fines to telecommunications companies, for example.
By that logic regulators should lower fines if the action wasn’t profitable. Which creates an expensive legal fight around the net profits of some action were after guilt is determined. Instead, it’s much better to scale fines based on the scale of the entity involved, which also results in huge fines, but it’s easier to measure revenue. Thus the fines are more broadly effective, and you can still escalate if they do…
If they made a profit and I want them to pay more than the base fine doesn't mean if they made a loss I want them to pay less than the base fine.
I think the rest of your come t stands though. There is difficulty I proving profit and Hollywood accounting can probably change those numbers.