On a serious note they're the same thing if you're looking at it from the point of view of a faceless corporation. Somebody is entering the ground using a cheaper ticket that they aren't entitled to.
The club should have a bit of leeway with it's supporters though and see it for what it is, a woman passing her season ticket on for a day because she cannot make the game, nothing more to it. Whether she's BROKE THE RULES!!! or not there's no need to hammer anyone over it, and if it was a bloke lending a childs ticket for 1 game I'd probably feel similar tbh, although obviously this ladies circumstances make the ban even more ridiculous.