Reduced MMR penalties for abandoned matches.

So I thought of this while reading through the suggestion on the front page about allowing hero swaps when a player abandoned and felt this would be another milder alternative to reduce the pain when a player abandons in your match. In this post I will use me playing Ursa as an example because he's one of my best heroes and I can best explain what I mean.
Right now in ranked matchmaking one of several things happen during an abandon, if the abandon happens late game (post 30 minutes) the team loosing the player, unless they have a significant advantage or the abandoned player was of no value to their team, have effectively just lost their game through no fault of their own.
The other situation is an early game abandon, here you find either one of 2 things happen, either a) more of the players abandon because the game was still early they havnt really lost much time and can just start looking for a new game or b) the team now a man down get a significant gold advantage which with the right heroes can just cause a stomp giving the full 5 man team no fair chance of matching the farm of the 4 man team.
I find the best example of this for me is as Ursa a player on my team abandoning in the first 10 minutes is a blessing for me, I can control and dominate a game very well as Ursa to begin with but with the bonus gold I become godlike, and assuming I can convince my team not to follow suite and all abandon very rarely lose a game in this situation.
Either situation means the loosing team may not have lost due to poor skill or being the worse team but due to something they had no control over, is it then fair to penalise their rating as a player for it, initially I had the idea of well give the winning team +24 and the loosing team +/-0 except for the abandoner, but realised the potential for this to be abused to boost MMR just run a 2 man stack of you are loosing 1 person abandon and the account being boosted doesn't lose MMR.
Well then how about a reduced MMR penalty, instead of -24 you only get -10, this way, while it doesn't prevent the situation described with boosting it makes it far less worth the effort, and at the same time it doesn't fully penalise someone for a loss that was not down to theirs or their remaining teams performance, on top of that it encourages your remaining players to play on.
Right now someone abandons you know it's going to cause you to lose, you might as well disconnect and queue up again because your gonna lose 24 MMR either way, this would give players a reason to stay and try to turn the game around against bad odds.

TLDR; gives players who stick around in an abandoned match a reduced MMR penalty to encourage them to stay in games and to not overly penalise them for a loss that may not have been caused by their performance as a player.