You haven't really felt the full pain of OS X's busted parental controls until you try to enable MobileMe access on a restricted account.
I've tried and failed repeatedly with both MobileMe synchronization and me.com web access. To enable them I had to disable all application and all web content restrictions.
I'd previously run into the Google Parental Controls problem. You can't enable access to a Google Apps domain without also enabling access to Google search. I thought MobileMe would be more parent friendly. I was "oh so wrong", if anything it's a bigger Fail than Google.
If only I could lock Steve Jobs into a room until he got this working. Apple's Parental Controls would be a quite different experience.
I give up. Time to try something different.