Just today (December 2, 2020), a new moderator agreement policy was enacted, which requires moderators to report users that they find to be underage:
If you find a user claiming to be under 16 escalate it to us through the "Contact Community Team" button and select the "underage user" template - this will flag the on-duty CM for action so we can investigate and, if deemed necessary, delete that account and all personal data associated with it.
This policy only applies to sites where you are a moderator. If you see things on a site where you’re not, there is no obligation to escalate.
Being part of the mod-agreement-policy, moderators are required to follow the instructions there, and not following them is considered a violation of the moderator agreement.
However, this contradicts a previous statement from staff, which states (bold added):
Users and moderators are not legally responsible for underage users and are under no obligation to report them to us. If out of concern you would like to report it, [...]
As part of the re-enaction of the policy on December 2, the text "and moderators" in the above quote was edited out of that statement.
Why are moderators now required as per policy to report underage users that they come across? Is there a legal explanation as to why SE's stance on this changed?
I'm aware of this 2014 post from a then-employee, which stated that moderators are expected, but not required as a condition of remaining a moderator, to report underage users. However, the new policy requires reporting them. Why?
The policy was recanted a few days after it was originally enacted on October 15, 2020, but was enacted again on December 2 after minor revisions following a review among moderators. The same question still applies to the revised policy, however.