Not entirely true. There is something strange going on with this function.
I was locked out of the "restrictions" and used the restore function as described by many here to change the code to 1234. I was able to access the restrictions page with the 1234 and I changed it to "Disable Restrictions"...it required me to enter 1234 one more to to confirm and it worked, but only for about 1 minute. While I was still in the "general" section, in front of my eyes I saw the "Restrictions" go from OFF to ON, without any input from me. I tried to enter the restrictions page with 1234 (which worked just 1 minute earlier mind you), and it was the wrong passcode. I had to do the whole restore crap over again, choosing 1234 as the passcode
This time having just watched it change before my eyes I assumed it was making some connection with Apple or iCloud to reset the Restrictions to ON, I immediately turned on Airplane Mode to prevent it from connecting. I entered the Restrictions sections with 1234. While still in Airplane Mode, I disabled restrictions, and then re-enabled Restrictions using my own passcode (not 1234 of course 🙂). I turned off Airplane mode.
This was two weeks ago and today it is still holding the new passcode I chose and not reseting to something from the cloud. I don't have the urge to try and disable restrictions again as I do not want it to reset to something I do not know, so am content leaving it ON with a passcode I know.
Definitely something strange going on here and Apple should check it out.