"However, according to Microsoft, it has not made any adjustments to the actual processing," and that the US Clarifying Lawful Overseas Use of Data Act (CLOUD Act) of 2018 and FISA 702 provided "disproportionate access rights for US secret services [providing]... no judicial legal protection for EU citizens."
The articel is misleading: its not the gdpr that makes chikdren unable to consent(in germany the local regulation just says look at gdpr). Children under 14 are considered as not beeing able to be really responsible for their acts, so they can't be prosecuted.