Well, Juve won two Scudetti in the past 5 years and neither Lazio nor Fio have, so the cheating, I think, benefitted them the most.
That is just my opinion.
Because Milan and Juve have done better or possibly profitted more in the past 5 years than the others.
Juve and Milan just have a greater advantage by ceating than do Lazio or Fiorentina.
Actually, if it was i that had made the decision, I woud have given you Serie C with no point reduction, and Milan the same.
With Lazio and Fiorentina Serie B with a 9 point reduction.