When Safari restrictions are enabled, as you would expect the 'content blockers' section of Safari settings is also greyed out. This functionality makes sense, as you don't want the user disabling content blockers when restrictions are enabled.
However there is a small oversight that makes this feature irrelevant. In Safari, if the user holds down the refresh button they can reload the page with all content blockers disabled, completely bypassing any protections that have been set up.
What should happen - if Safari-specific restrictions are enabled, then the 'reload without content blockers' option should not be available.