No. She's required to make restitution far in excess of the total proceeds of the sale, including as a minor component a sum that captures her own personal proceeds.
“Javice perpetrated a $175 million fraud—repeatedly lying about the success of her startup company and even hiring a data scientist to create fake data to back up her lies. For that, Javice has been sentenced to 85 months’ imprisonment and ordered to pay over $300,000,000,”
I don't know how they run that in federal prisons, but in some states they'll just put that balance on your commissary account, so you'd go to buy some noodles and you'd be -$300m before you start.
I don't think they do that in FCI's (I have a friend in right now).
They do, however, have a cap on the commissary of like $400 a month or so. So even if you're a billionaire it's not super helpful (although you can probably cut deals to add a little bit to other people's accounts, etc..)
Maybe JP did actually smell something during DD but decided to go ahead because of FOMO and confidence that they could just sue later if their concerns turned out to be true...
If so, it's quite possible she considers the profit well worth the penalty.