I agree with most of what you are saying. That said: alcohol is also a controlled substance, rather than an illegal one. It is perfectly legal for the original person to serve it within the legal limit. They're saying that the liability goes too far when they are held accountable for another server at another establishment that serves beyond the legal limit afterwards. On that part, I will agree with them.

Like you, I abstain. Yet I do have to deal with bartenders, and I will say that some are responsible and some are not. (I have pissed off some fairly powerful people along with people who commerially produce alcohol, and ought to know better, that they cannot serve alcohol because they are unlicensed, uncertified, or uninsured.)

Unless you’re making an especially boozy recipe, there’s not much alcohol in a reasonable portion size of tiramisu. I wouldn’t give it to someone strictly avoiding alcohol, but I’d have no concerns with a kid having some.