Regarding the games console, his problem seems to mainly be the two conflicting account systems offered by two separate vendors, not the parental controls themselves (although I agree the situation in that circumstance is unfortunate). A quick Google search also directed me to an easy step by step guide to doing many of the things (such as the restriction of purchases and free downloads on the Nintendo game store) that he claimed to be impossible.[2]
This is written in a very dramatic manner*, especially with the whole "You're supposed to be so beaten down, so utterly depleted of will, that you just cave. You sign up for Nintendo Online. You disable a bunch of parental controls you don't really understand. You let your kid play his damn game. You become the ideal customer." paragraph, that it feels almost like it's purely written to goad legislation.
[1] https://gabb.com/app-guide/
[2] https://industrywired.com/gaming/how-to-set-up-parental-cont...
* I do empathize with his situation, but much of it seems to be brought upon by his own ignorance and unwillingness to research.