Again, there isn't anything built in that I'm aware of to create such Smart Groups. You'd need to use an Extension Attribute and scrape info from the file that determines the restrictions.
It goes against my better instincts to post info here on what file actually sets what restrictions are in place, since these pages get picked up by Google and someone who is looking to bypass a restriction may get the ammo they need to do so.
That being said, here is a shell script which obscures the path to the file that holds the restrictions. It's mentioned on other threads, so I would look for that and replace the line that says /path/to/file with the correct path. This should get a result of the Restriction titles as well as what process each one uses to do the blocking. It does not grab things like the text that may pop up in a dialog, or if there are exclusions, or if the process is killed/deleted etc. It just gets the names and the processes. I'm thinking that may be good enough here?
#!/bin/sh
## Replace /path/to/file with actual path to restrictions file on the system
scopedRestrictions=$(xmllint --format /path/to/file | awk -F'>|<' '/:name|:process/{print $3}' | paste -d"," - - | sed 's/,/& /g')
echo "<result>$scopedRestrictions</result>"
You could modify this to include additional lines from the file, like whether it kills the process, or requires exact match, etc. Just examine the file and you'll see what's in there.
