I think that there are different degrees of sin in terms of the repentence process. That is, comparing an adult who steals a candy bar with an adult who is a child molester: the change of heart and coming to Christ is a more difficult and prolonged process for the second than for the first. I don't believe a change of heart means just saying "Oops, I'm sorry." Look at your kids - do you take the growly "sorry" (the one that means "I'm sorry Mom caught me and now I have to stand here and say I'm sorry") as sincere? That said, once a person truly has a change of heart and comes to Christ, I believe His atonement is enough to cleanse all sin. Period. Now, in terms of those who do not come to Christ - I believe that the eternal punishment for person B and person A, if neither come to Christ, is different. But then, I also believe that the worst form of hell will be looking back and seeing that we could have come to Christ and chose not to.