For me it is not the same to cheat that to have an uncompliance.
First case is try to simulate rules compliance , but gaining performance, and try to cover the intentional uncompliance.

the other is an uncompliance due to an error or negligence (the cases Mirek mention, like Argentineans N4 with heavier but cheape fibergalss mudguards, or older barkes).
The Citroen problem, as far as we know, is a mistake in the homologation, or they found they could increase durability, change the part but they did not homolagate that change (can they? is it not restricted opportunities to homologate changes to RC nowadays?).

For me it isat least as severe as the cases mentioned by Mirek (I do not consider the gloves, cause thata is a safety issue for drivers).

and another question: what if Seb had taken more than 1 minute advantageover Mikko? Same penalty? Had he still be considered winner?

2 minute penalty? so Sordo would have lost 3rd position, but same error as now?
Quite strange.
Anyway, I do tink Citroen was penalized, but with privaterers, penalties are stricter, may be too much.