I would think that a court would have to take that kind of evidence into consideration, but there is some discretion in the courts in determining what would be undue hardship for the particular accused in front of them at the time.
As Ms. Cosgrove pointed out, the courts are required by this provision to provide reasons, so they must have something they can actually explain on paper as to why they felt this particular accused would suffer undue hardship if the minimum penalty were imposed.