If I'm the prosecutor, I go after them both hard. Lisa's name is all over too many things for her really to have been a dupe. The judge can't reasonably look over the tally of stuff she did and conclude that anyone who has the brain power to operate a coin-op Twinkie machine could really have done all these machinations in ignorance.
The problem will be Davey's insistence that nothing wrong was done at all. While the court might be inclined to show some lenience towards someone who was subject to the perhaps considerable powers of persuasion of her husband, they really can't while the man is up there insisting that publishing completely falsified financial reports, and spewing lie after lie after lie about Nuvola devices arriving any day that don't really exist isn't criminal behavior, then I think they have to throw the book at both of them.
That is, there'd have to be at least an ounce of contrition somewhere in the room before leniency can enter into the equation at all.
And not the sort of contrition he employed in the GlobalVR fraud, where he continued loudly arguing factual innocence despite his very own guilty plea's forbidding of it. I mean, if he's just going to proffer another make believe guilty plea that he'll de facto rescind the instant it's approved, then I really don't see why the court should continue entertaining the same shenanigans for the Nth time.
So a robust, comprehensive confession is called for. With details. Where the bodies are buried, that sort of thing. I don't think the wife escapes prison time, perhaps serious time, without it.