You can phrase it the other way: if you can make restitution, you get a lighter sentence. You can also make recovering the funds without making restitution a se

You can phrase it the other way: if you can make restitution, you get a lighter sentence. You can also make recovering the funds without making restitution a separate crime - and that can be extended to any windfall profits on your 'investment', as legally they were not your investments.