This sounds like a hot take, but I'm way less concerned with sketchy porn sites (mostly for the kind of reasons you say which boil down to ... they're sketchy).
I'm more concerned with deliberate manipulation of young people by social media. TikTok and its clones especially have demonstrated an incredibly strong ability to not just addict and brainrot kids (which is bad enough -- and it's really, really bad), but also to shape their opinion. All that discussion about the CPC having complete control if they wanted to exert it wasn't BS. Whoever controls them absolutely can use an algorithmic feed to astroturf "viral" videos pushing any narrative they want. Think of Elon Musk in his role as owner of X if you like the CPC.
Anyway. Most tweens and young teens don't know how to use Bittorrent. They use iOS and Android all day, and Chromebooks. These function as closed platforms, and macOS is as well unless you go out of your way. And Windows unless you make your kid an Administrator. Linux and other noncommercial OSS operating systems can have an exception if it makes it less burdensome on the maintainers. This doesn't change the fact that a law like this still solves a ton of problems that parents otherwise can't solve, and that big tech could only solve independently today by very privacy-invasive means.
> because it won't work.
It sounds like you think "work" means "prevent 100% of minors from seeing even a single frame of Bad Stuff anywhere online on any device"
To me "work" means "prevent most children (who aren't extremely technical) from mainstream social media sites openly experimenting on them daily to build a paperclip maximizer, where the paperclips are 'watch minutes' (as a proxy for ad revenue) and the planet being dismantled is our society."
It would "work" by this definition.
> device attestation
this specific term means something specific and is not what this law is about - not sure if you meant to tangle that idea up with this.