There only needs to be entries for steps 2-4 on the W4P for the highest paying pension. On you W4P enter your wife's lower pension amount on step 2 b (ii) which then flows to 2 b (iii) and complete steps 3 - 4b as applicable and sign in step 5.
Your wife's W4P will show a check for Married Filing Jointly in step 1c and a signature in step 5 and nothing in between.
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