Very true.
Also I think there is alot of the attitude of the pilot that plays a big part.
If once on the ground a phone call is made to the relevent person that starts out "Sorry" and then continues to eat humble pie for the rest of it the report of the incident tone is different.
And you have hit the nail on the head when you mentioned fessing up early. I wondered how many of the prosecutions would have not occured if a pan had been issued at an earlier point.
Never yet seen a prosecution for declaring a pan or a mayday in the UK.