This a trivial rating of a game that was lucky it wasn't rated m. ESRB isn't law my friend. Believe me I would have had many squeakers arrested by now if it was...
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Nothing to do with the rating. The COPPA act introduced a raft of recordkeeping requirements and hoops to jump through when dealing with children under 13, and the FTC has already levied multi-million dollar fines on companies that haven't complied or have complied wrong. The best way to avoid the whole mess is to not offer your online service (which is what Destiny is) to people under 13.