What is the test for establishing a case of disparate treatment based on sex discrimination?

Under Title VII of the Civil Rights Act of 1964 (42 U.S.C. 2000e et seq.) -- the federal equivalent of the California law at issue here -- to establish a prima facie case of disparate treatment based on sex, the plaintiff must show (among other things) that the employer treated similarly situated employees of the opposite sex more favorably. (Maniccia v. Brown (11th Cir. 1999) 171 F.3d 1364, 1368.) " 'In determining whether employees are similarly situated for purposes of establishing a prima facie case, it is necessary to consider whether the employees are involved in or accused of the same or similar conduct and are disciplined in different ways.' [Citation.] 'The most important factors in the disciplinary context are the nature of the offenses committed and the nature of the punishments imposed.' [Citation.] We require that the quantity and quality of the comparator's misconduct be nearly identical to prevent courts from second-guessing employers' reasonable decisions and confusing apples with oranges." (Ibid.)