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I don't understand the question. Here we are looking for a source for why they are punished only after the judgment is over for them. You ask why we don't learn this from the first GAZASH regarding those who are liable for malkoyt? Because in the case of malkoyt debtors, the whippings are from the law when they are intended (as Rashi says), whereas here in the GAZASH the whippings are from the law, you will not answer. Therefore, the GAZASH of the wicked wicked will not be useful here. Regarding the question of whether it is the defendant or the witnesses, the Darsh sometimes leans towards the simplistic meaning of the verse. For example, "And the two people who have a quarrel stood up" – hence the Gemara disallowed women from testifying in oaths. But the people in the verse are the Ba'ad, not the witnesses. Incidentally, witnesses who plot to exile are punished as Ba'ad who were convicted of lying, not as witnesses. Therefore, when they say, "And the mother of the wicked son of the whip," this certainly applies to them. They are punished as wicked.