Coolstraps, I disagree. If it is impossible to comply with a law, not only financially but physically and logically, then that calls into question the validity of the law.
For example, how can an artist who paints a picture for a child's room comply with this law? The painting is a one of a kind and would be destroyed by the testing process.
Also, the CPSC has said that the punishment for violating this law actually does depend on circumstances like whether or not your items actually contain lead, actually harm someone, etc. So someone making toys that are indeed safe but not certified would not be prosecuted to the extent that someone knowingly making unsafe toys would be.