Many projects are doing the "not for use in California" thing. I'd set the birthday to yesterday - it is the safest. This is only useful as a do-not-track, and kids get the best protection there. For anything else - kids are well able to change their birthday on the computer, so if you want to protect kids from harmful content (whatever that is - no two people agree if you dig deep enough) you need something that is stronger than a claimed age.
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