Simon, the pharisee, disrespects Jesus in every possible way. No formal sign of welcome, no customary foot washing available, no anointing. He doesn't simply forget about such ceremonial practices. Surely he would not forget for any other honored guest. Rather he is demonstrating that in his eyes, Jesus is not an "honored" guest.
This sinful woman, on the other hand, goes over and above to honor Jesus far beyond what ceremony and tradition would expect…