a katan, as far as i know, has no yetzer tov. the function of yetzer tov and that responsibility falls on his parents, and they are therefore responsible for his action. when a kid turns 13, becoming a gadol, he receives an internal yetzer tov and is therefore responsible for his own actions. so i suppose it could be cause for both celebration and relief…that a mans son is now a proper person AND that he no longer has to burn for his son’s misdeeds 😀
dont ask me where i got all this from…i have no idea.