Ageless Linux

Halfway a joke, Ageless Linux is willing to become your operating system provider and claim responsibility for non-compliance:

The Ageless Device ships an IRC client. It lets you chat with strangers on the internet. This is the one feature on the device that poses a genuine, non-hypothetical risk to a child.

Here is what the child sees when they launch it:

This app lets you chat with people on the internet. If you're a kid: ask an adult before chatting online.

That's not a legal requirement. It's just good advice.

That is what actual child safety looks like. It is a sentence of honest advice from a human being.
It costs nothing. It requires no API, no D-Bus interface, no age bracket signal,
no operating system to provide compliance infrastructure.

It is the thing a parent says. It is the thing a teacher says. It is the thing the law does not say, because the law is not about protecting children. It is about building compliance infrastructure.

https://agelesslinux.org/index.html