Sentencing takes so long because the judge is allowed to consider basically anything, and there's a whole data-gathering process to facilitate this. It's just not likely to be a major factor.
Right, it's like an entire second trial. But the guidelines give a pretty strong indication where the sentence is going to land. Either way: the nominal losses are what is most likely to control; in particular, if you steal a bunch of money, bet it all at the track, and make enough to pay back your victims, you're not getting credit.
