You could argue that they should be supporting accounts for kids under 13 with parental permission (like Yahoo does, for instance), but that's not the same thing.
Edit: and to preempt some class of responses: yes, as has been covered on HN before, COPPA has a clause that says not to warn users that setting their age to under 13 will prevent them from accessing content, and that you can't (generally) let them go back and change it later.