Right now, it's not even clear how to create parental controls at a reasonable level so there's no clear path for what to do or how to respond.
Basically unsolveable, so why worry about that edge case? Kids will always get through to some adult content somewhere. A token system will make parents feel better in the meantime.
I think this is a sensible compromise. It gives parents more control than before without relying on shady third-party software or without turning every platform into a cop. Yeah, it also aligns with Meta's interests, but so what?
The age attestation solutions pursued by the EU are far more invasive in this respect, even though they notionally protect identity. They mean that the "default" internet experience is going to be nerfed until you can present a cryptographic proof that you're worthy.
And cheat devices can be taken away as soon as the parent notices them.
Its trivially easy to see if the user (child) has indeed created multiple OS level user accounts with different permission levels if you want to spot check the computer.
You'll see it on first startup and then you can have "a chat". With Guest account access disabled, spawning a new account on a computer takes 2-3 minutes, will send emails and dashboard notices to the parent.
Its very much near impossible to verify that the child is not just going to Facebook etc. and using separate accounts and just logging out religiously.
That said I wish Apple/Microsoft/Google had more aggressively advertised their Parental Control features for Mac/Windows/ChromeOS as a key differentiator to avoid Ubuntu/Open Source distros from having to implement them.