>Of course, what if I use an SSH tunnel instead

Are you a child? Probably not, so you are just accessing legally available content by alternate means. It's strange how many people think they are out-smarting a system when said system is explicitly designed to allow them access.

These laws are primarily intended to stop children browsing the internet from being exposed to porn and gore when they're simply browsing the web. A child who has gained sufficient independence to purchase their own VPN subscription or operate an SSH server to look at pictures of boobies without their parents knowing has also likely reached the point in life where doing so is not harmful to them.