Should an NCO or Officer be held to a higher standard when it comes to Army Values neglection?

I absolutely think they should be held to a higher if not at least the same standard. Senior leaders know their service branches and are fully aware of the repercussions of their acts that violate our service's value systems. Naturally the more rank and service they have the more they have to lose but ultimately just like any other service member you violate the UCMJ you should be held justly accountable as the lowest ranking service member. 

I believe in one standard across the board.  I don't care if the offender is a private or a general.  Here's the caveat, the standard includes the "reasonable person test."  As in, would a reasonable person of the same background, experience, education, circumstance, etc have acted in the same way as the accused?

That is what would trip up senior leaders:  By this test, they should honestly know better and thus their guilt is worse than that of someone who is just 18 months past slamming Natty Lights in Jethro's dad's den on Thursday nights.

There is only one standard and punishment for failure to maintain that standard should be equal across the board. We are all professionals.